than 75% of the floor area of all the buildings are used for business purposes. </li>
      </ul>
      <p>A 'natural person', means an individual and does not include a company (or other body), which is classed as an artificial person. The principal place of residence exemption is not available for companies or other organisations, even if the land is occupied by any of its shareholders or members.</p>
      <p><a href="../forms/LTARE1.pdf" target="_blank">Application form for Residential Exemption</a><