Reductions in the agricultural land use tax by 50% is provided for: organisations which manage and use agricultural land; and land holdings in excess of the land limits which are used for agriculture and forestry by households and individuals, including land allocated by state-owned enterprises. Reductions in land use taxes have also been used to encourage commercial investment in agriculture and incentivise infrastructure development.46 The 2003 policy change resulted in most farm households and organisations either being exempt from paying agricultural land use tax or having the amount they pay reduced (Figure 2.4). Extension stations exist in 641 out of 703 districts. Almost all of the districts without a station are completely urban.