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Is that correct??

 

Yes subject to context.

 

If you are processing agricultural products grown on agricultural land as part of an agricultural enterprise then it is exempt from rates. If a third party, not being involved in agriculture, rents premises on a farm to convert bought in produce then they may take a different view but there is scope for bringing such business within the agricultural enterprise.

 

Agricultural land in this context is defined by the local government finance act and that says "land used for a plantation of wood or a wood or for the growth of saleable underwood."

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