§ Sir Teddy TaylorTo ask the Secretary of State for Environment, Food and Rural Affairs what estimate she has made of the benefit accruing to agriculture from the exemption of agricultural buildings from payment of local rates. [79261]
§ Mr. RaynsfordI have been asked to reply.
Agricultural land and buildings are exempt from rating under Schedule 5 of the Local Government Finance Act 1988. As a result, the Valuation Office Agency, whose responsibility it is to compile and maintain an accurate rating list, makes no assessment of the values of such properties and therefore there is no reliable basis on which to make an estimate.