Valuation Office Agency
1.1 This instruction applies to all rateable fish farms.
1.2 This section does not cover premises used as a fishery. Fisheries are sites with ponds, pools or lakes that are used for leisure activity. This is a commercial offering where members of the public pay to fish for a specified time. These are rateable and should be valued as a lake with water sports facilities, special category code (SCAT) 145, and referred to Valuation Panel (VP) 2 for advice.