657. Application to allotments of legislation relating to rating, planning permission and non-agricultural usage.

Allotments, including allotment gardens1, are 'agricultural land' for the purposes of the exemption from non-domestic rating applicable to hereditaments consisting of agricultural land2. Planning permission is not required for the development of allotments, since cultivation of an allotment amounts to agricultural use for the purposes of the Town and Country Planning Act 19903 and the use of land for the purposes of agriculture does not amount to development of the land for the purposes of that Act4.

Allotments are usually let for cultivation and may have restrictions that they should not be used for any trade or business. If an