The Minister may prescribe a ratio between the rate on residential property and that on any non-residential properties.In terms of the regulations the rate on agricultural properties may not be more than 25% of that imposed on residential properties. Agricultural properties are defined as farm properties used for agricultural purposes, farm properties not used for any purpose, or smallholdings used for agricultural purposes. The term ‘agricultural purpose’ excludes the use of a farm property for the purpose of ecotourism or for the trading in or hunting of game.