Is the otherwise exempt land used for the car boot sale capable of separate assessment?
It is very important to establish that the otherwise exempt land used for the car boot sale is capable of being assessed as a separate rateable hereditament. Therefore, guidance contained elsewhere in this Rating Manual Section should be considered in order to determine whether an assessment is capable of being made. c) Who is the rateable occupier of the otherwise exempt land? It will now have been determined that exemption is lost and, either • the otherwise exempt land used for car boot sale is not occupied by an organisation responsible for the conduct of public religious worship in a place falling to be exempt, or on otherwise exempt agricultural buildings or land, or • the otherwise exempt body is in exclusive occupation for the particular purpose of operating a car boot sale. Whichever is the case, it will have been determined that the land is capable of separate assessment. It therefore remains to be determined who is the rateable occupier. (i) Where a car boot sale on otherwis
