New Clause 2 - Exemption of equestrian enterprises from non-domestic rating
Rating (Agricultural Premises and Rural Shops) Bill
12:45 pm
Ms Hilary Armstrong (Minister of State (Local Government and Housing), Department of the Environment, Transport and the Regions; North West Durham, Labour)
I understand the issues that the hon. Gentleman has raised. However, as he has in a sense acknowledged, the new clause is not directly relevant to any of the other clauses of the Bill, in that it does not relate to the new rate relief for farm diversification enterprises or to the extension of mandatory rate relief to all small village food shops. It amends the definition of agricultural buildings, which are exempt from rates, so that those used for the keeping or rearing of horses as part of a business would be included. It would exempt all such buildings from rates, so it would cover not only buildings on farms but any commercial stable, riding school or stud farm, wherever its location and whatever its size. However, it would not cover private stables that were not part of a business, which would remain liable to non-domestic rates.