Rates

Single Farm Enterprise

Purpose

Where the Council is satisfied, upon application by a ratepayer, that multiple parcels of rateable land constitute a single farm enterprise under the Local Government Act 1999 (the Act), only one fixed charge can be imposed in respect of those parcels of land. Any person who considers they may be eligible for this rating benefit may make application to the Council using the attached form.

Section 152 of the Act states that only one fixed charge can be imposed if 2 or more pieces of rateable land within the council area constitute a single farm enterprise.

Pursuant to section 152(5) (b) of the Act, a single farm enterprise existswhere two or more pieces of rateable land:

are farm land; and are farmed as a single enterprise; and are occupied by the same person or persons; or
which, as to all the pieces except one, are farm land farmed as a single enterprise occupied by the same person or persons; and the remaining piece is contiguous with at least one of the other pieces and is the principal place of residence of that person or one of those persons. (note that only one dwelling can be included in the grouping)

Applicants are required to include the following information in an application for parcels of land to be treated as a single farm enterprise for rating purposes:

names of all the persons who own and occupy each parcel of land claimed to be the single farm enterprise;
a description of the use to which all of the parcels of land are put and whether a dwelling is located on any of the parcels;
if the parcels are occupied by a person other than the owner of the land, a copy of any leases of licences, or details of the rights to occupy any of the allotments comprising the single farm enterprise;
details of the persons who derive income, or claim deductions for the purpose of income tax as a result of the farming activities conducted upon each of the parcels of land claimed to be the single farm enterprise.

Note that land will not satisfy the criteria for a single farm enterprise under the Act if:

there are two or more parcels of land and on one of them is a house that is occupied by a person not connected with running the farm, then that parcel of land is not included in the Single Farm Enterprise;
any of the parcels of land are occupied by different persons, then a single farm enterprise does not exist for the purposes of the Act; and
If the persons who derive income or claim deductions for income tax purposes differ in respect of the land, the land will not be taken to be farmed as a single enterprise.

Please find below the form to apply for a Single Farm Enterprise:

Single Farm Enterprise form

Rating Information

Please click on the links below for Rating Information. More detailed information on rating can be found by accessing our Annual Business Plan, located under "Your Council", "Council Budget".

23-24 Rating Information

22-23 Rating Information

21-22 Rating Information

20-21 Rating information

19-20 Rating Information(28 kb)