Single Farm Enterprises (SFE) are a way of reducing the amount of a rates a farmer may have to pay. Where two or more pieces of rateable land, within the area of the Council, constitute a SFE, only one fixed charge may be imposed against the whole of the land. Land does not have to be adjoining or held in the same names, but it has to be demonstrated that the blocks are farmed as the one enterprise.
It is the land-owners’ responsibility to inform the Council of any allotments they may purchase or start farming as a SFE. Likewise, it is their responsibility to inform the Council of any allotments that are no longer part of their enterprise.
Further information of SFE provisions and an application form can be obtained by contacting the Rates Department on 08 8832 0000 or email at firstname.lastname@example.org. Please note that applications cannot be processed retrospectively.
This provision is made under the Local Government Act 1999, which states that where two or more pieces of rateable land within the area of the Council constitute a single farm enterprise only one fixed charge may be imposed against the whole of the land. A Single Farm Enterprise is defined by Section 152 of the Local Government Act 1999.
The legislation further provides that the Single Farm Enterprise provisions only apply “if the Council is satisfied, upon application, and by provision of such information or evidence as the Council may reasonably require, that the relevant land is within the ambit of the provisions.”
Rural land owners that consider that their enterprise meets the provisions of a Single Farm Enterprise, should download the following application form: SF026 Single Farm Enterprise Application