Rating Man : Vol 4 : Section 8 : Exemptions : Part A : Property Used for Disabled Persons - Contents


Section 8 : Exemptions

Part A : Property Used for Disabled Persons

1. Introduction

2. Use for disabled or ill persons

3. “Facilities for training or keeping suitably occupied” paragraph 16(1)(a)

4. “The provision of welfare services for disabled persons” Paragraph 16(1)(b)

Support Services

5. Provision of Sheltered Workshops (such as those provided by “Remploy”) and Associated Premises

6. Facts to be established when dealing with a claim for para 16 exemption

Part B : Churches, Church and Chapel Halls and Similar Buildings

1. Introduction

2. Churches, Chapels and Places of Public Religious Worship

3. Church and Chapel Halls or Similar Buildings - Test 5

4. Administrative or Other Activities and Office Premises (Tests 8 -10)

Part C : Parks

1. Introduction

2. Paragraph 15 of Schedule 5 LGFA 1988

3. Nature Reserves

4. Municipal Golf Courses situated within a park

Part D : Agricultural Premises

1. Introduction

2. The application of the exemption as provided by para 1 Sch 5 LGFA 1988

3. Agricultural land

4. Exclusions from the definition of "agricultural land"

5. Agricultural buildings

Appendix 1 : Examples of the application of the exemption provisions of schedule 5

1. Buildings used in connection with the marketing of produce

2. Processing buildings

3. Artificial insemination centres

4. Farms for breeding and/or rearing fur-bearing animals

5. Stud farms

6. Gallops and training grounds

7. Garages

8. Vineyards and winery buildings

9. Grain stores

10. Land used for turf cutting

11. Land used as an agricultural showground

Appendix 2 : Examples of "de minimis" applied to agricultural property

Appendix 3: Changes to the Agricultural Exemption provisions

1. Introduction

2. Changes to para 3(a) Sch 5 LGFA 1988

3. Changes to Para 7 Sch 5 LGFA 1988

4. Commencement Dates and Order

Part E : Fish Farming

Appendix 1: Disabled Persons Exemption: Legislation & Local Authority Circulars

Local Government Finance Act 1988 Sched 5 para 16

National Assistance Act 1948 - Part III - Local Authority Services

Appendix 2 to Department of Health Circular LAC (93)10

National Health Service Act 1977

The “To the extent that” test explained in relation to the phrases “consists of” and “occupied by”

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