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