Farmers and landowners are being warned of potential increases to business rate bills.

The Central Association of Agricultural Valuers (CAAV) are advising farmers to take caution when altering their business operations as small changes may result in land no longer being exempt from business rates and so this may lead to tax charges.

The land and buildings must be classed as agricultural in order to be immune from charges.

Any land or agricultural buildings that can be said to have dual usage may then lose exemption to business rates.