Dog walking fields and agility centres
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
1.1 This instruction applies to dog walking/exercise/training fields and related agility/sport/training centres.
List description: Dog Walking Field / Agility Centre and Premises (overtype as appropriate)
Primary description code: LX
SCAT code: 364
SCAT suffix: G
3.1 The Animal & Rural Class Co-ordination Team (CCT) has overall responsibility for the co-ordination of this class. Each Regional Valuation Unit (RVU) has a representative on the team. The team is responsible for the approach to and the accuracy and consistency of dog walking/exercise fields and agility/sports centres.
4.1 RVU will be responsible for referencing, gathering facts and valuation.
4.2 The Animal & Rural CCT will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to:
- follow the advice given at all times – practice notes are mandatory
- not depart from the advice given on appeal or maintenance work without approval from the CCT
- seek advice from the CCT before starting any new work
5.1 There is no specific legal framework in relation to this class of property for rating purposes.
6.1 Inspections should be carried out in accordance with the Valuation Office Agency Property Inspector Manual.
6.2 Properties in this class should generally be measured to be Gross Internal Area (GIA) with regard to the definitions contained in the Valuation Office Agency (VOA) Code of Measuring Practice for Rating purposes.
6.3 When inspecting a field or agility centre, property inspectors should record the location and description to include the following:
- location
- site - size, shape and topography
- buildings infrastructure - age, quality, construction
- land – exercise land and supplementary grass’ rings’ that may accompany buildings
- services - heating energy source and water source
- car parking
- photographs of the main constituent parts of the site. Typically, this can include:
- Main agility/sport areas and outdoor areas
- Level of service provision from the operator, e.g. do they do training themselves or hire in guest trainers.
6.4 Please request full copies of audited accounts for at least 3 years prior to the antecedent valuation date (AVD).
6.5 An inspection checklist is appended to this section (Appendix 1) and should be completed for all new properties, updated for maintenance work and stored in the property folder of the Electronic Document Records Management (EDRM) system.
6.6 Agricultural exemption
6.7 Any argument that land or buildings fall within the agricultural exemption provisions of Schedule 5 to the Local Government Finance Act 1988 (LGFA 1988) is misplaced and should be resisted.
Para 2(1)(a) defines “agricultural land” as:
“land used as arable, meadow or pasture ground only” (emphasis added)
In the vast majority of cases, this class will have land which is used for exercise/sport/training purposes and not as pasture. This clearly does not fall within the provisions of para 2(1)(a) and such areas should be included within rating lists.
6.8 “Pasture ground” is land upon which animals graze or feed upon grasslands, and not simply exercise.
6.9 Where difficulties arise, cases should be referred to the Technical Adviser.
6.10 Domestic/ Non-Domestic borderline
6.11 Occupiers may contend that buildings/land used in connection with the business are ancillary to their dwelling houses and that, as a consequence, such operations are not subject to non-domestic rating. This argument should be rebutted on the basis that commercially run dog fields or buildings are a non-domestic use and should not be regarded as a domestic “appurtenance” under section 66(1)(b) of LGFA 1988.
6.12 Section 66(1)(b) - which is covered in detail within Rating Manual Section 2 – Valuation Principles - Part 5 Domestic and Non Domestic Borderline, states that domestic property must fulfil the conditions of being -
“it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with living accommodation”.
It is highly unlikely these properties will fulfil these requirements.
6.13 The argument that the prime motivation for occupation is not to make a profit, but to support a related hobby or charity, is not relevant to establishing the estimated rental value of these properties vacant and to let.
6.14 Consideration of ‘domestic use’ should be given however, where animals belonging to the owners of a dwelling are the sole users of the facilities and these are appurtenant to the dwelling. Such an appurtenance must be within the curtilage of the dwelling and also be expected to pass, together with the living accommodation, under the same conveyance without further mention. See the decision of the President of Lands Tribunal in Martin & Others v Hewitt (VO) 2003 RA 275, (the Windermere boathouse cases), for a further exploration of this point.
6.15 Regard must also be had to the relative size of the living accommodation and to the size of the dog exercise/sport facilities and not vice versa.
6.16 That said, dog exercise/sport facilities, not considered to be domestic, but occupied together with living accommodation should be treated as composite non-domestic hereditaments in the same way that a shop and flat would be.
6.17 A consideration of the planning permission may be of assistance in deciding whether or not they may be treated as appurtenant to the domestic property.
6.18 Identification of the ‘Unit of Assessment’
6.19 Care should be taken in identifying the correct rateable occupier, particularly where facilities are shared between different ventures. It is not uncommon for larger establishments to provide facilities such as equipment sales centres, grooming parlours and cafés. Details should be sought as to whether these constitute ‘let outs’ and/ or are operated on a separate basis.
7.1 Plans and surveys should be stored in the property folder of Electronic Document and Records Management (EDRM). Receipts information should be captured on the Non-Bulk Server (NBS) under the leisure miscellaneous class template CID 46.
The SCAT code for this class is 364G and should be described as Dog Walking Field / Agility Centre and Premises, overtyped as appropriate.
7.2 Where hybrid properties of boarding and exercise fields available to the public exist, regard should be had to the dominant use. In cases of this nature, it is recommended you discuss the approach to data capture and valuation with a member of the CCT.
8.1 Values will be determined by a percentage of gross receipts. The level of receipts will be taken at those which could reasonably be expected at the Antecedent Valuation Date (AVD). The Notice Requesting Statutory Information (Form of Return) for this class of property is typically obtained using VO 6036.
8.2 It is vital that any income from walking services or generated by activities away from the property are stripped out of this figure.
Rating Support Application (RSA)
Survaid
Valuation Panel 1 (VP1) animal & rural class co-ordination team (CCT) members
SharePoint guidance for G class suffix
BEFORE LEAVING THE OFFICE
- print out a site plan, showing buildings and any surrounding fields
- Download any useful information relating to the property off the internet. A search of the local authorities planning website might also prove helpful. If a planning application has been made this is often accompanied by a Design and Access Statement which can be useful.
- ensure that your Scheduler is up to date and shows your itinerary
- take appropriate protective equipment
ON SITE
a) Photographs
Whilst on site take plenty of photographs for evidential purposes and to minimise the risk of needing to re-inspect. These should include:
- general external views, showing the relationships between the buildings and other elements and their proximity to each other
- any physical boundaries and their juxtaposition with buildings
- if possible, some internal photographs (ask permission first) showing the use of the various buildings e.g., main sport areas indoor and outdoor