伊人直播

1.聽聽聽聽聽聽聽聽 General

, as amended by paragraph 37(3) of Schedule 5 to LGHA 1989, details how fish farms may be exempt from rating.聽 As in the case of terrestrial agriculture, the requirements are strict and each element needs to be satisfied before exemption can be granted.

1.1聽聽聽聽聽聽 The Extent of Exemption

Paragraph 9(1) states:

鈥淎 hereditament is exempt to the extent that it consists of any of the following-

a) land used solely for or in connection with fish farming;

b) buildings (other than dwellings) so used.鈥�

The phrase 鈥榯o the extent that鈥� is a form of words that is common to all the exemption classes within Sch 5.聽 Exemption may now be available to hereditaments used for fish farming within larger hereditaments that are used for other (non-exempt) purposes.聽 Generally, the words should be interpreted in a spatial context, although they can be construed in terms of time.聽 Such a temporal test will only apply where the hereditament qualifies on certain days, but not on others (see also the provisions of ), and also in relation to where exemption falls to be determined 鈥榓t the end of the day鈥�.

鈥楲补苍诲鈥�

In this particular context, 鈥榣and鈥�, means any land so used.聽 This is in distinct contrast to the tight definitions applied to 鈥榓gricultural land鈥� by paragraph 2 - see paragraph 3 of this Part (above).聽 It may also be taken to include land covered by water and any plant that is not a 鈥榖uilding鈥�, eg tanks.

鈥楤耻颈濒诲颈苍驳蝉鈥�

Paragraph 9(3) allows the term 鈥榖uilding鈥� to include a separate part of a building.聽 The guidance provided at paragraph 5.1.1 of Part D respect of 鈥榓gricultural buildings鈥� should be similarly applied in the context of fish farms.

The buildings used for fish farming do not need to satisfy a 鈥榯wo hectare rule鈥� as agricultural livestock buildings are required to do under paragraph 5(4) of Schedule 5.聽 Moreover, they are not subject to the 鈥榦ccupied together鈥� and 鈥榠n connection with鈥� tests that the more traditional agricultural buildings are required to satisfy.

1.2聽聽聽聽聽聽 鈥楩ish Farming鈥� Defined

Paragraph 9(4) provides the following definition:

鈥溾�楩ish farming鈥� means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.鈥�

It should be noted that food production is limited to that intended for human consumption, rather than as animal feed.

inserted by LGHA 1989, imports the following restriction on this definition, viz:

鈥淏ut an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which-

a) are purely ornamental, or

b) are bred, reared or cultivated for exhibition.鈥�

Accordingly, care needs to be taken to determine the ultimate purposes for which the fish are being bred or reared during the inspection of such premises.

Paragraph 9(5) clarifies the meaning of the term 鈥榮hellfish鈥� in the following way:

鈥溾�楽hellfish鈥� includes crustaceans and molluscs of any description.鈥�

During a parliamentary debate shortly after LGFA 1988 was passed, the Minister made a statement to the House of Commons that, as this definition includes the phrase 鈥榤olluscs of any description鈥�, and as land-based snails are molluscs, then snail farming was also included within this definition.

1.3聽聽聽聽聽聽 The Time Test

Paragraph 9(2) requires a time test to be made, similar to that found in paragraph 8(3) in respect of livestock buildings, viz:

鈥淚n determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.鈥�

The advice given in and paragraph 5.5.5 of Section D.

1.4聽聽聽聽聽聽 The limits of Exemption

Buildings used for the primary marketing operations of killing, gutting, cleaning, packing or freezing should be considered as being within the scope of the words 鈥渦sed solely for or in connection with fish farming鈥� in paragraph 9(1)(a) and treated as exempt.

However, buildings used for secondary marketing operations, such as long term cold storage, smoking, filleting and the preparation of fish products, are not considered to be within the 鈥榰sed solely鈥︹�� requirement and are therefore rateable.聽 For the same reason, any building used as a fish farm shop, or restaurant, or land used as a customers鈥� car park is rateable.