This depends entirely on what you're using the land for. If you have a farm with a farmhouse on it, you pay council tax on the house but not on the farm (greatly oversimplified from http://manuals.voa.gov.uk/corporate/publications/Manuals/Cou... ).

There are all sorts of exemptions. A common source of complaints is that it's possible to have a huge area of Scotland as grouse moor but not pay business rates on it.