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The valuation of farmhouses for rating purposes is worked out by reference to part 2 of Schedule 12 of the Rates Order 1977.

You can find the Rates Order by clicking on the link below:

Land & Property Services is responsible for determining if a dwelling qualifies as being described as a farmhouse based on the facts that it is indeed occupied with agricultural land and occupied by a person whose primary occupation is the carrying on or directing of agricultural operations on the land.

If the occupier has only one occupation, and that is farming the land connected to the house, then the house is distinguished as a farmhouse. However if the occupier has another occupation in addition to farming then it is necessary to establish which occupation is ‘primary’ before deciding whether the house qualifies to be classed as a farmhouse. The determination of what is primary occupation does not necessarily depend solely on financial returns, but also on which engages the time and attention of the occupier.

Houses occupied together with fish farms can be assessed as farmhouses under the above provisions.

Further information can be obtained in the guidance below: