| Commentary

6 Business use and rating

| Commentary

6 Business use and rating

An allotment garden cannot be an Agricultural Holdings Act 1986 tenancy or a farm business tenancy because, by definition1, it cannot be land used for the purposes of a trade or business.

Allotments, including allotment gardens, are treated as agricultural land for the purposes of exemption from non-domestic rating2.

Allotments are usually let for cultivation and may have restrictions on their use for any trade or business. If allotments are subsequently used for a trade or business which is not agriculture the letting may be governed by Part II of

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