Polo grounds

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

1. Scope

1.1 This instruction applies to all Polo Grounds/ clubs.

1.2 Most clubs are affiliated to the governing body for polo, responsible for setting the rules and regulations. 

1.3 The quality of the clubs and grounds vary tremendously from modest local grounds to the high profile/ prestigious clubs with super flat pitches. Generally the higher the level of polo being played (ranging from low goal to high goal) the higher the quality of the polo pitch.

1.4 In addition to the polo pitches, the hereditament may also have a clubhouse, ground maintenance facilities and practice areas referred to as ‘stick and ball’ grounds. Some but not all will also have stabling as well as ancillary equine facilities such as horse walkers and canter / exercise tracks.

1.5 Most polo grounds maybe categorised as one of the following types:

a. Affiliated clubs playing high goal polo

b. Other affiliated clubs

c. Unaffiliated private grounds / clubs the best of which maybe better than some affiliated clubs. Where ‘polo is the predominant use, due to the polo pitch element these should be valued (and SCAT coded) as Polo Grounds and Premises rather than Stables & Loose Boxes or Riding Schools & Livery Yards.

1.6 A polo team consists of 4 players. Each player is handicapped from 2 to 10. The sum of the players handicap is the team handicap. The standard of matches is found by the team handicaps:

High Goal	(17-22 team handicap)	5-6 chukkas play
Medium Goal	(12-15 team handicap)	4-5 chukkas play
Medium / Low Goal	(up to 10 handicap)	4 chukkas play

Each period of play, known as a chukka, is 7 minutes and the ideal is to have a fresh pony for each chukka. In low goal matches players may manage on 2-3 ponies.

1.7 The polo season in the UK is from May to September and indoor or arena polo is played throughout the winter.

1.8 Although it is the glamour of the high goal polo tournaments supported by Royal interest that capture the media and public interest 90 % of polo is played by amateurs at 2 goals or less at smaller venues around the country.

1.9 The ‘polo industry’ relies heavily on patronage and sponsorship.

2. List Description and Special Category Code

List Description: Polo Ground and Premises

Scat Code: 216

Suffix: G 

Bulk Class: M

3. Responsible Teams

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 polo grounds.

4. Co-ordination

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. Legal Framework

5.1 There is no specific legal framework for this class, although challenges may be made regarding:

• identifying the correct unit of assessment:

• the domestic/ non domestic borderline

• agricultural exemption

• dealing with seasonal use/ temporary buildings

Taking each one in turn -

5.2 Identification of the “Unit of Assessment”

Increasingly many equestrian establishments and leisure venues are diversifying into a multitude of other uses, often incorporating farm shops, cafes and the like.

Care should be taken in identifying the correct rateable occupier, particularly where facilities are shared between different ventures.

5.3 Domestic/ Non Domestic borderline

Occupiers may contend that their polo grounds are ancillary to their dwelling houses and that, as a consequence, not subject to non-domestic rating. This argument should be firmly rejected. A polo ground, “stick and ball” practice ground or extensive range of stabling for polo ponies should not be regarded as a domestic “appurtenance” under section 66(1)(b) of LGFA 1988.

5.4 Agricultural exemption

Any argument that polo grounds fall within the agricultural exemption provisions of Schedule 5 to the Local Government Finance Act 1988 (LGFA 1988) should be resisted. Specifically, paragraph 2(d) of Schedule 5 to LGFA 1988 excludes ‘land used mainly or exclusively for sport or recreation’.

A typical scenario may include land used for polo less than 28 days a year, but used as grazing for the remainder. This mixed use does not exempt the land from rating as para 2(1)(a) defines “agricultural land” as:

“land used as arable, meadow or pasture ground only” (emphasis added)

Where difficulties arise, cases should be referred to the Technical Adviser.

5.5 Dealing with seasonal use/ temporary buildings

Due to the seasonal nature of polo, it may be argued that due to the infrequent use of facilities and use of often temporary buildings - rateability cannot be proven due to transience.

When considering this context, it would not be unreasonable to bear in mind the following:

• The presence of permanent factors such as buildings, rails and prepared polo fields

• Practice and stabling facilities

• The organisation and preparation for the event

• The importance of the event locally

• The number of spectators attending and the financial return to the organisers

• The prospect of annual continuance

6. Survey Requirements

6.1 Inspections should be carried out in accordance with the Valuation Office Agency Property Inspectors Manual.

6.2 When inspecting a polo ground, property inspectors should record the location and description of to include the following:

• location
• site - size, shape, and topography
• buildings infrastructure - number and type of stables
• ancillaries – tack rooms, storage, arenas etc
• gallops – length, construction, and surface
• land – agricultural, turn out and domestic boundary
• services - heating energy source and water source
• car parking
• photographs of the main constituent parts of the site.

6.3 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.

6.4 Polo Grounds

A polo club is likely to have several grounds, and each will probably have its own characteristics: the best being reserved for tournament games (with other clubs) and the poorer quality ones used for club chukkas. Accordingly, separate areas should be recorded for each individual ground together with their attributes:

• the quality of the surface including its relative flatness. In common with other sporting pitches the best grounds aim to provide as true a playing surface as possible. This is likely to only be achieved after extensive levelling of the ground. The type of matches played (handicap level) will be an indicator of the likely quality.
• the nature of the subsoil, pitch construction including details of drainage, water source and method of irrigation
• the level of maintenance. The traditional method of “treading in”, the replacement of displaced divots between chukkas (periods of play) by the spectators, is often augmented by a rather more scientific repair regime after games.

According to the industry a polo pitch should be a minimum length of 230m and a maximum of 275m by 185m wide although if boarded it need only be 145m wide. In addition, there should be a safety zone of approximately 9m to each side and 27m at each end. Polo pitches are therefore normally between 5-6.5 hectares.

The goal posts are 7.32m apart for normal play, 14.64m when playing with widened goals, and at least 3.05m. They are designed to be collapsible in case of collision.

The larger clubs will also have “stick and ball” grounds, which are used for practice. The extent and quality of these areas should also be recorded.

Where grounds are subject to any form of disability, e.g., they are liable to flooding; this should be clearly described on the survey.

Polo grounds should be measured in hectares for rating purposes.

6.5 Stabling

Some grounds will have stabling, possibly with livery facilities, others will not.

If the establishment has stables, it is important to record the number and type available, together with their size and mode of construction.

Ancillary facilities will also need to be recorded. These will generally include tack rooms, feed stores, hay and straw barns or other storage areas.

Some grounds will have no long-term stabling facilities, but have ponies supplied by specialist livery stables on match days.  With the advent of the modern motorway network, it is not uncommon for such ponies to be transported long distances by articulated horse transporters. Most venues will therefore have “pony lines” - where ponies that have been transported to the site can be tethered before or after chukkas and in between games.

Stables and ancillaries should be measured in accordance with the inspection checklist guidance.

6.6 Clubhouses

Clubhouses at polo grounds will vary in size and attributes, from the simplest of pavilions, with basic changing and refreshment facilities, to a quality set of purpose-built buildings laid out to the highest standards. Top quality grounds will have grandstands, bars and restaurant facilities or tearooms, in addition to changing rooms and administrative offices. There may also be suites for overnight accommodation of players.  These will be measured to gross internal area (GIA).

Where the property is used as a venue for event purposes, unrelated to polo, details should be obtained regarding the extent and frequency of these events together with any appropriate consents. This might include a licence permitting weddings or civil partnership ceremonies.

Larger events might include tented “villages” and marquees and the degree of permanence of the temporary accommodation should be noted. Receipts for this income should be obtained together with details of this income stream including the entry fees, visitor numbers, and the range of hospitality options offered.

6.7 Arenas

Both indoor and outdoor all-weather playing surfaces, to considerably extend the playing season, maybe present.

Playing surfaces are likely to vary, some may be waxed artificial turf, others mixtures of sand, sawdust and/or pulverised rubber. Drainage is also an important consideration. Details of the type of playing surface, the type and quality of artificial lighting should also be noted.

Arenas should be measured to GIA.

7. Survey Capture

7.1 Rating surveys should be captured on the Rating Support Application (RSA). Plans and surveys should be stored in the property folder of Electronic Document and Records Management (EDRM).

7.2 Historically, many different sub-location codes have been used to value this type of property across the country. For revaluations 2026 onward, the national sub location of POLO should be used.

7.3 The common use codes used to record the various stables/boxes that may comprise a polo ground are outlined in the table below.  These should be recorded as units, e.g.,12 stables and not in square metres.

ACCOMMODATION USE CODE	DESCRIPTION	DEFAULT PERCENTAGE OF MAIN SPACE RATE (see section 8.4-8.9)	REMARKS
LBA	American Barn Stables	100%	Stables in purpose built or converted barn usually with a centre isle layout.
LBT	Timber Stables	100%	Stables situated outdoors and not in a barn made of timber.
LBB	Traditional Brick/Block Stables	100%	Stables situated outdoors and not in a barn made of brick/block.
LBC	Caged Stables	90%	Stables situated indoors.  Older style set up of stables.  These are accessed via narrow corridors with more limited light and air flow.  Not to be confused with American Barns.
LBL	Larger Stables 20m2 +	110%	Stables that are 20m2 or greater and are not foaling stables.
LBP	Pony Stable 10m2 or less	90%	Stables that are 10m2 or less, commonly used for housing ponies.
FOL	Foaling Stable	110%	Stable used for foaling 20m2+.
STA	Stalls	50%	Area to tie up horses/ponies.  Usually has divides either side of some form but no door.

Only stables or stalls should be captured as an accommodation use code.  Everything else should go in ‘other additions.’

The common use codes used to record the various ‘other additions’ are outlined in the table below:

OTHER ADDITION USE CODE	DESCRIPTION	RECORDED IN
ARI	Indoor Arena	M2
ARO	Outdoor Arena	M2
ARF	Floodlit outdoor arena	M2
ARG	Outdoor grass arena	ACRES
BLD	Residual building	M2
CAF	Cafe	M2
CAR	Caravans (reflected)	M2
CVN	Caravans	M2
CHA	Changing room	M2
CLB	Clubhouse	M2
CNP	Canopy	M2
CNT	Canter way	UNITS
CVY	Covering yard	M2
DUT	Dutch barn	M2
DUR	Dutch barn (reflected)	M2
EVI	Additional eventing income	UNITS
GLG	Grass Gallops	ACRES
GLP	Polytrack all-weather gallops	FURLONGS
GLW	Non Polytrack all-weather gallops	FURLONGS
HWI	Indoor horse walker	NUMBER OF HORSES WALKER TAKES
HWO	Outdoor horse walker	NUMBER OF HORSES WALKER TAKES
ITRN	Indoor turn out (loose barn)	M2
JMP	Grass jump paddock	ACRES
JUD	Judges box	M2
LFG	Rough surface, fenced land	M2
LFH	Hard surface, fenced land	M2
LFU	Unsurfaced, fenced land	M2
LOG	Rough surface, unfenced land	M2
LOH	Hard surface, unfenced land	M2
LOU	Unsurfaced, unfenced land	M2
LUN	Lunge ring	M2
MES	Staff room/kitchen area	M2
OFR	Office (reflected)	M2
OFF	Office	M2
OWN	Owners room	M2
OUT	Outdoor seating space	M2
PIT	Caravan pitch income	UNITS
PKR	Portable building (reflected)	M2
PKN	Portable building	M2
POL	Polo pitch	HECTARES
SCR	Storage container (reflected)	UNITS/M2
SCN	Storage container	UNITS/M2
SEA	Water walker	UNITS
SHR	Shed (reflected)	M2
SHD	Shed	M2
SHL	Field Shelter	M2
SOL	Solarium	M2
SOV	Shop/retail area	M2
SPC	Spectators stand indoor	M2
SPO	Spectators stand outdoor	M2
STR	Store (reflected)	M2
STO	Store	M2
SWM	Equine swimming pool	UNITS
TCR	Tack room (reflected)	M2
TAC	Tack room	M2
TRN	Turn out paddock (not grass)	M2
WDI	Indoor wash down area	M2
WDO	Outdoor was down area	M2
WCB	Toilets	M2
WKR	Workshop reflected	M2
WKS	Workshop	M2
XC1	Substantial cross-country course	UNITS
XC2	Cross country course	UNITS

8. Valuation Approach

8.1 Polo grounds should be based on the rentals method.  The Notice Requesting Statutory Information (Form of Return) for this class of property is typically obtained using VO 6003.

8.2 It is accepted rental evidence may be limited for this class, and a hybrid valuation approach to some grounds maybe considered appropriate where there is an additional revenue stream, not already reflected in the valuation of the premises or pitches.

8.3 Analysis of evidence

The analysis of evidence should be on an all-inclusive basis, to reflect tack rooms, food stores, admin offices, rug rooms, maintenance storage and hay barns within box/stable prices.  This inclusive basis must be in proportion to the number of stables on site. Where any non-standard features exist, such as disproportionate sized offices or hospitality suites, these must be stripped out.

The two main problems in analysis are the approaches to stripping out or apportioning the rent/value relating to domestic accommodation and areas of land.

Valuers should be aware that stripping out the full rental value of domestic accommodation (if based on other non-composite dwellings within the locality), may not be appropriate.

Where there is other land with a polo ground, other than the pitches themselves, consideration should be given to stripping this out of the rental value.

It is recommended that advice on analysis and adjustment is sought from the Class Coordination Team (CCT) where rents include amounts for domestic accommodation or land.

8.4 Stables

Construction and layout of stables, where present, will vary. Traditional boxes will be brick built with a pitched tile roof with an overhang to provide shelter from the weather. Some older styles have what are termed ‘caged boxes’ where a run of boxes and a ‘corridor’ are within the structure of the building providing full protection from the elements but often at the expense of access difficulties. A modern version of this is the ‘American barn’ arrangement where typically a large ‘at cost’ type barn will be divided up by block partitions to have boxes running the length of both of the longest walls with back-to-back boxes down the middle of the barn.

These barns will often be open ended to provide the proper ventilation necessary to prevent the spreading of infections.

8.5 The valuation of the stables forming part of a polo ground will normally be based on prevailing local values of other stables.

8.6 There may need to be an addition of up to 25% on ‘average/ standard’ stables to reflect additional quality/size benefits.  It would be expected that the maximum 25% addition would be appropriate for those stables which have additional outdoor pens attached to them.

8.7 Similarly, a discount from the ‘average / standard’ rate may be justified where the stabling provides a particularly low standard of accommodation compared with the average. For example, smaller pony stables or stalls.

8.8 Outdoor timber stables will not be discounted simply because of their construction. However, a discount from the standard rate maybe applicable for quality reasons following an exercise of valuer judgement.

8.9 Pony lines are reflected in the value of the polo pitch and should not be valued as a stable.

8.10 Ancillaries

8.11 Tack rooms, hay/bedding stores, rug rooms, yard maintenance stores and admin offices should all be shown in the valuation.  These items will be considered as being reflected in the box/stable value, and shown as a nil value, but only in proportion to the number of stables on site.

8.12 Other ancillaries that maybe on site include horse walkers, indoor and outdoor arenas and spectator areas, which should be added to the valuation.

8.13 CCTV or other security systems installed for monitoring the health and well-being of the horses as well as for security protection should be valued.  Valuation guidance from the CCT should be referred to where this is the case.

8.14 Polo Pitches

8.15 The value of the polo pitch will vary, with high goal pitches likely being the best quality and most valuable.  Valuation guidance from the CCT should be referred to regarding the pitch value.

8.16 Additional Income

8.17 An addition to reflect revenue received from other unrelated sources such as regular hospitality or other functions maybe appropriate. This figure will be a percentage of the additional income generated by significant non polo activities hosted on site. Revenue from one off events or where other uses have no prospect of continuance should be disregarded.  Where a hybrid method is used to add additional income to the valuation, valuations should still be entered on the Rating Support Application (RSA).  Any additional rateable value attributable to major events should be shown in ‘other additions’ under the code EVI. A full record of how this sum has been calculated must be shown in RSA remarks.

 8.18 Relativities

Relativities may require tuning to reflect individual circumstances following the exercise of valuer judgement.

9. Valuation Support

Rating Support Application (RSA)

Survaid

Valuation Panel 1 (VP1) animal & rural class co-ordination team (CCT) members

SharePoint guidance for G class suffix

Appendix 1: Equestrian Properties Inspection Guide

Please remember that horses can be unpredictable and sometimes dangerous animals, so always have Health & Safety considerations in mind. These include:

• Wear safety footwear and appropriate clothing.
• Do not enter a stable or loose box occupied by a horse.
• Do not enter an arena or indoor school without making sure it is safe to do so.
• Do not use laser measuring devices near people and animals.

BEFORE LEAVING THE OFFICE

• Print out from VMS a site plan, showing buildings and surrounding fields.
• Always run an internet search on the address or name of the site for up-to-date information and what you may expect to find.
• Download any useful information relating to the property off the internet.
• Ensure that your scheduler is up to date and shows your itinerary.

ON SITE

a) Identifying the hereditament

Using the site plan that was prepared in the office before the inspection:

• Mark the boundaries of the whole hereditament - include any domestic and agricultural elements.
• Identify and mark up on the plan any domestic occupation within the hereditament - these will be subject to Council Tax and will need to be banded.
• Identify and mark up on the plan any parts that will qualify for agricultural exemption - identify field by field, building by building.

The remainder may be subject to non-domestic rates (NDR)

b) Photographs

Whilst on site take plenty of photographs for evidential purposes and to minimise the risk of needing to re-inspect. These should include:

• Each of the dwellings, buildings, arenas, facilities, and yards.
• General views, showing the relationships between the buildings and other elements and their proximity to each other, e.g.  views from stable door to arena or domestic property, and vice versa.
• Any physical boundaries and their juxtaposition with buildings.

c) Use

Identify the main equestrian uses of the property. 

• Private stables. See Domestic Checklist (Appendix 1.1)
• Livery Yard
• Riding School
• Competition Yard / Equestrian Events / Shows
• Stud Farm. See Stud Checklist (Appendix 1.2)
• Racing Stables. See Racing Stable Checklist (Appendix 1.3)
• Dealer’s Yard
• Trekking / Hacking Centre
• Riding for the Disabled. See RFTD Checklist (Appendix 1.4)
• Agricultural Horses (often Shire horses) used on land. See Agricultural Checklist (Appendix 1.5)

There may also be other uses, e.g., shop; club; self-catering holiday units; caravan storage; kennels & catteries; machinery storage; agricultural engineer’s workshop, etc.  These may be ancillary to the equestrian use, or part of another enterprise, and perhaps rateable occupation, altogether.

INSPECTING

EQUESTRIAN PROPERTIES

INSPECTION CHECKLIST

Inspections should be carried out in accordance with the Valuation Office Agency Property Inspector Manual.

Measure to GIA and remember to inspect the hereditament.

Occupier/ Name of establishment
Address including postcode
Planning Restrictions
Location Rural/ Edge of town/ central.  Any restrictions on access, difficulties in manoeuvring a horse box
Hacking out - Is there access to bridleways or open country, or problems with main roads? Good out riding will add value to the stables. Does an affluent residential or holiday hinterland feed in clients?
Site - size, shape and topography (identify any potentially exempt areas on site plan)
Competition Is there competition from similar businesses in the locality? If so, record addresses, and approximate distance away
Car Parking Provision of car parking The value is reflected but we need details to check that it is sufficient: - Dimensions - Note surface - Is it adequate for visitors attending events? - Is there adequate space for ‘resident’ horseboxes? Is there ample lorry parking [and turning area] for those attending competitions or to allow for out-riding.
Services - heating energy source, water source Fire Precautions. Security CCTV
What is the tenure of the property? Owner occupied, managed, or rented (if rented obtain details of the tenancy on-site, and follow up by sending an FOR when back in the office)
Rental information - What buildings are included?  What are tenants’ improvements? Obtained signed copy of lease. Date of commencement of this level of rent. Incentives Amount of land included (is amount of rent for this part alone known?) Any domestic accommodation included (is amount of rent for this part alone known?) Contact details
Ext. Photographs Stables, land, domestic boundary, outdoor facilities e.g., gallop, horse walker, pool
Internal photographs Tack rooms, offices, hospitality suites, storage, indoor stables, and facilities etc

Accommodation	Code	Basis Of Measurement	Description
Indoor Arena	ARI	GIA of whole building M2	A building housing a riding area, at least 20m by 40m (minimum dressage size).  Usually, portal framed construction under asbestos or profiled metal sheet roof.  Some are converted agricultural buildings.  Record: - The surface (wax coated, fibre mix, dry sand, and rubber, or other), and presence of a watering system - Look out for spectator stands and / or judges’ stand/boxes – see later - Floodlighting - PA System - Mirrors - Sprinklers - Collecting Ring - Kick boarding
Outdoor riding arena / manège	ARO	M2	An enclosed outdoor riding area, commonly either 20m x 40m or 20m x 60m.  Considerable groundwork will have been carried out including extensive drainage and surface material to provide an all-weather surface suitable for purpose.  Do not confuse with a jump paddock or turn out - see later.  Record: - The surface material (wax coated, fibre mix, dry sand and rubber, shredded plastic, grass or other).  Does it have drainage, and does it appear well maintained or rough / waterlogged - Look out for spectator stands, and / or judges’ stand/boxes – see later - PA System
Outdoor riding arena / manège	ARF	M2	As ARO but with floodlighting
Grass outdoor arena	ARG	ACRES	An outdoor riding arena that is grass rather than an all-weather surface.  Do not confuse with a jump paddock or turn out - see later.  Note if floodlit.
Residual buildings	BLD	M2	Buildings housing indoor horse walkers, treadmills, and swimming pools.  Do not take area of facility it houses out.
Cafe	CAF	M2	Building used a café/refreshment area.  Note quality of finish.
Canter way	CNT	Units e.g., x1 Canter way	A track typically 4m wide and 300m at least in length, circular or oval in shape, may be covered with an overhead roof or structure to provide shade or shelter, or may be open.  Record the surface material, and whether watering system.
Caravan	CAR or CVN	M2	Caravan that is not used as a sole/main residence.  Maybe used a temporary overnight accommodation, office, storage, changing area. Note its use. Not to be confused with caravan pitches used for holidays or self-catering holiday accommodation.
Covering Yard	CVY	M2	An area where mating takes place.
Dutch Barn	DUT or DUR	M2	Common on many farms, relatively cheap to construct, and designed to allow ventilation whilst giving protection from the rain.  It is usually open on all sides and used for the storage of hay or straw.
Eventing income	EVI	Receipts	Additional eventing income for regular substantial events on site. Request 3 years receipts for this income only.
Store	STO or STR	M2	This includes a broad spectrum, from small stores in traditionally constructed buildings, to fully enclosed purpose-built structures.  Sometimes stables have been created in part of the barn [it may be referred to as an American barn], and the remainder is a general utility area, perhaps with a secure tack room or feed store created.  In these circumstances record the number of loose boxes and calculate the total area GIA of the remainder. Building used for offices, storage, tack room etc. Note use and quality of finish.
Gallops – 8 furlongs = 1 Mile, 1 Furlong = Approx. 220 yards/200 metres.  Record if grass or all weather.
Grass Gallops	GLG	Acres	Despite appearances, considerable effort and time (upwards of 8 years!) goes into creating a gallop.  The best gallops are uphill or have uphill sections. Grass gallops may be sown with moss to a density not found in the average meadow to provide a safe area underfoot on which it is safe to gallop a thoroughbred racehorse without injury.
All weather gallops – non Polytrack	GLW	Furlongs	All weather gallops can be used in all year round and are less affected by bad weather.  Note surface e.g., sand, woodchip, and construction.
All weather gallops – Polytrack	GLP	Furlongs	As above, but with a Polytrack surface.
Outdoor horse walker	HWO	Number of horses walker takes	A structure that exercises several horses at once.  The horse walks around a central pivot powered by an electric motor.  They are of differing sizes and have different bases, concrete or earth and they may be open or enclosed.  The base and fencing and any surrounding structure are rateable, whereas the electric motor and turning frame are not rateable.
Indoor horse walker	HWI	Number of horses walker takes	If indoor please measure the building it is housed in – do not take out area of the walker.
Indoor turn out (loose barn)	ITRN	M2	Barn area used for turnout of horses. Do not confuse with stables or indoor arena.
Indoor spectators stand	SPC	GIA M2	Usually found in indoor arenas, providing a viewing area for spectators to watch events, competition etc.
Outdoor spectators stand	SPO	GEA of base M2	As described above but found near outdoor arenas.
Cross country course	XC1	- Record length (in miles) - Number & types of jumps.	Not to be confused with ‘hacking out’.  This will be an area of land forming a course of basic jumps, such as logs and portable equine fences. Obtain receipts for the course if possible.
Substantial cross-country course	XC2	- Record length (in miles) - Number & types of jumps.	As described above, but generally larger with more substantial and permanent obstacles, such as water jumps. Obtain receipts for the course if possible.
Equine swimming pool	SWM	Units e.g., x1 pool	Various types, either indoor or outdoor: - Simple underwater treadmill, no more than 10m long including ramps at either end. More substantial pool comprising an “O” shaped pool where a horse can swim around in a circular motion.  If indoor please measure the building it is housed in – do not take out area of the pool.
Lunge Ring	LUN	M2	An area similar to an outdoor arena but used for exercising horses on a lunge rein.  Note the surface and whether ring is floodlit.
Grass jumping paddocks	JMP	ACRES	Fields used primarily for jumping or other horse exercise, so not exempt as agricultural land.  Basically, grass fields, or maybe an area fenced off from a larger field.  Do not confuse with: outdoor arenas, non-grass turn out areas or fields fenced to create smaller enclosures for horses to graze -these are likely exempt as agricultural land.
Field Shelter	SHL	GEA M2	Provides shelter for horses in fields.  Typically, timber construction and lower specification to looseboxes.  Part open sided.
Judges box	JUD	M2	Area for judging events competitions.  Frequently sited near indoor and outdoor arenas.
Staff room/kitchen area	MES	M2	Area used as staff room/mess/kitchen area.  Note quality of finish.
Office	OFF or OFR	M2	Area used for administration of site.  Note quality of finish. Not to be confused with owners’ suites/hospitality areas.
Owners Suite	OWN	M2	Area used for hospitality and visiting owners.  Note quality of finish. Not to be confused with offices for admin purposes.
Outdoor seating space	OUT	M2	Area used for outdoor refreshments.  Likely with tables and seating. Not to be confused with more modest outdoor spectator areas.
Caravan pitch income	PIT	Receipts	Area used for caravan pitches (holiday income). Not to be confused with caravans for other purposes.
Portable building	PKN or PKR	M2	Building used for offices, storage, tack room etc. Note use and quality of finish.
Polo pitch	POL	HECTARES	Grass area used for playing/practicing polo.  Note quality, drainage, high goal or low goal.
Storage container	SCN, SCR or SCL	Units e.g., x1 container and M2	Storage container.  Maybe used for storage, retail, office, tack etc. Note use, number of containers and size of each container.
Water walker	SEA	Units e.g., x1 water walker	Cross between an equine swimming pool and a horse walker.  The horse walks around a central pivot but the structure is filled with water. If indoor please measure the building it is housed in – do not take out area of the water walker.
Shed	SHD or SHR	M2	Wooden building used for offices, storage, tack room etc. Note use and quality of finish.
Solarium	SOL	M2	Area with a heat lamp for warming up/drying off of horses.
Tack room	TAC or TCR	M2	Area for secure storage of tack – saddles, bridles etc.
Turn out paddock (not grass)	TRN	M2	Fenced paddock area for turnout of horses.  These will not be grass but maybe woodchip, sand, or rough soil areas. Not to be confused with jump paddocks or outdoor arenas. Note surface.
Indoor wash down area/bays	WDI	M2	Indoor area used to wash down horses Note quality of finish.
Outdoor wash down area/bays	WDO	M2	As above but outdoors.
Toilet block	WCB	M2	Building used as toilet block.
Workshop	WKR/WKS	M2	Building used as works shop area/farriers bay/forge etc. Note use and quality of finish.
Stables: Record number and different types of stable / foaling boxes. The average size of a stable is 13m2 / foaling box 20m2, so measure any that might be below 10m2 or above 20m2
American barn stabling	LBA	Number of stables	Stables in purpose built or converted barn usually with a centre isle layout. Note quality and any stables above 20m2 or below 10m2.
Timber stabling	LBT	Number of stables	Stables situated outdoors and not in a barn made of timber. Note quality and any stables above 20m2 or below 10m2.
Traditional/brick/block stabling	LBB	Number of stables	Stables situated outdoors and not in a barn made of brick/block. Note quality and any stables above 20m2 or below 10m2.
Caged stabling	LBC	Number of stables	Stables situated indoors.  Older style set up of stables.  These are accessed via narrow corridors with more limited light and air flow.  Note quality and any stables above 20m2 or below 10m2.
Larger stables	LBL	Number of stables	Stables that are 20m2 or greater and are not foaling stables. Note quality.
Smaller/pony stables	LBP	Number of stables	Stables that are 10m2 or less, commonly used for housing ponies. Note quality.
Stalls	STA	Number of stalls	Area to tie up horses/ponies.  Usually has divides either side of some form but no door. Note quality.
Foaling stables	FOL	Number of stables	Stable used for foaling 20m2+.  Note quality.
General Remarks:
Date of Survey:		Survey By:

APPENDIX 1.1 Domestic Checklist

Where does the occupier of the property live?	- Within the same curtilage? - Adjacent to the site? - Across a public highway? - Away from the property altogether?
Are there any other dwellings on site?	- If yes, please show the positions of the dwelling(s) and their curtilage(s) on the plan and note who lives there.
Ownership of horses	- How many horses does the occupier own for private use or for use by family who also live permanently on site? If necessary, ask to see horse passports to corroborate info.
What are the horses used for?	- Leisure use by the occupier (or family). This would include amateur competition use, hacking, hunting, etc. - Is there a business, e.g., riding school, livery?  - Is the occupier a semi-professional / professional rider, e.g., a showjumper, event rider, polo-player, etc.
What Planning Permissions / Restrictions are there?	- Make full notes, or if possible, obtain a copy of the planning permission

APPENDIX 1.2 Stud Checklist

Stud buildings are rateable, but in certain limited circumstances some relief from rate payment is available (see LGFA 1988 Schedule 6). 

Broadly, this relief will only apply to stables, foaling boxes, stallion boxes, and covering yards or any other buildings used for breeding or rearing horses and/or ponies, where:

(a) The stud operations are part of an otherwise exempt working farm, and

(b) The stud buildings are occupied together with over 2 hectares of land which is used predominantly as exempt agricultural land other than for the pasturage of horses or ponies.

Generally, the key element for the operation of a stud farm is the availability of paddocks, not the stabling.  Mares and foals will, except in bad weather, spend all day in the paddocks in the spring and be out at night as well in the summer and autumn.  A stallion may spend more time in its stable.

Are any buildings used for the breeding or rearing of horses or ponies?
Stud relief will only apply to the buildings directly related to the stud use, such as the appropriate number of stables or loose boxes, foaling boxes and stallion boxes	- Identify each building used for the breeding or rearing of horses or ponies on the site plan - Get a general overview of this business e.g. - Do they own any stallions, or do they use AI? - Do they own any mares, or are they brought on site for covering? - Up to what age do they rear the foals?
Are the buildings which are used for the breeding or rearing of horses or ponies also occupied with any agricultural land or agricultural buildings	- Identify on the site plan any agricultural land, i.e., land used for arable, meadow or pasture ground only, or agricultural buildings  - Is this agricultural land used for grazing horses or ponies?  If so, is it also used for any other agricultural purposes as well?
What is the nature of the agricultural enterprise?	- e.g., dairy, fattening cattle, sheep, pigs, poultry, arable.  If farming is taking place refer to the inspection checklist for agricultural exemptions.
Does the occupier have any British Horse Society approval?	- If necessary, ask to see the BHS certificate, which will certify a certain stated use, e.g., stud farm, riding school, or livery stables.
Are there any Planning Permissions or Restrictions?	- Make full notes, or obtain a copy of the planning permission
Items to look out for during inspection	- Covering Yard - Foaling boxes / Extra-large loose boxes >20m2 - Hospitality areas / bars for entertaining owners

APPENDIX 1.3 Racing Yard Checklist

Trainers of racehorses vary from those with a permit to train a few horses for themselves and immediate family to fully licensed trainers who may have over 200 horses in training on behalf of many owners.  In all cases they must satisfy the Jockey Club’s strict requirements that they are suitably qualified to train racehorses and that their premises, known as a Yard, meet the standards expected for the proper care of racehorses.  There is a requirement for the trainer or one of his staff to be resident on site or very close to it at all times.  Without a licence or permit, a trainer is unable to enter horses for races on any racecourse.

Are there any Planning Permissions / Restrictions?	- Make full notes, or obtain a copy of the planning permission
Is there also an agricultural enterprise?	- e.g., dairy, fattening cattle, sheep, pigs, poultry, arable.  If farming is taking place refer to the inspection checklist for agricultural exemptions.
Items to look out for during inspection	- Canter ways, grass and / or all-weather gallops, horse walkers, indoor and / or outdoor swimming pools, solariums, lunge rings, hospitality areas / bars for entertaining owners - The following should be fully referenced but are reflected in proportion to number of stables on site.  Tack rooms, feed rooms and hay barns, small office used by trainer. - Is there any domestic accommodation, and is it in CT list?

APPENDIX 1.4 Riding for the Disabled Checklist

Disabled exemption is a complex area of rating.  Section 2, part 6 of the Rating Manual should be referred to when queries of this nature arise.

Consider the extent of the premises utilised for Disabled Riding: Are the premises ‘wholly’ used for the qualifying exempt purpose	- Identify the loose boxes and other areas used for this purpose (for example stores for specialised equipment etc).  Obtain full details - Note the days and times when disabled riding takes place – what occurs at other times? - Note whether any other activity takes place on part or the whole of the premises  - Note the Buildings used for non-qualifying purposes.
Do all the persons have a physical or mental impairment that has a ‘substantial’ and ‘long-term’ negative effect on the ability to do normal daily activities.	Consider sending a request for information for clarification of the impairments suffered who are using that part of the premises – a specialist form of return is attached to the relevant exemptions Rating Manual section.
Who owns the horses and ponies: Are the horses and ponies used only for RDA or are they used also for other uses.	- Obtain full details – Check Horse/Pony Passports - Identify which looseboxes are kept specifically for horses used for disabled riding - Are the horses and ponies wholly used for this purpose - Note any horses kept for non-qualifying purposes including total number used for each purpose.
Does the occupier have any British Horse Society approval?	If necessary, ask to see the BHS certificate, which will certify a certain stated use, e.g., stud farm, riding school, or livery stables.
Are there any Planning Permissions / Restrictions?	Make full notes or obtain a copy of the planning permission.
Identify how the horses are used	- Are they used for training or for occupational use – make full notes as to use - If they are used entirely for recreational purposes – is this in respect of persons over the age of 18?
Technical Guidance	Should any queries arise following the inspection advice should be obtained from the relevant CCT Equine Specialist or the relevant technical advisor.

APPENDIX 1.5 Agricultural Checklist 

Are any fields used for grazing horses? Are any fields used for riding horses, exercising horses, horse jumps etc?	- Identify each field on the plan.  - Is the field ever used for any other purpose?  There may be varying degrees of use in addition to grazing use that will not always lead to rateability.  Grazing land used for the temporary erection of jumps for occasional casual recreational use will be exempt.  Land used for permanent jumps or as a permanent outdoor exercise area will not fulfil the definition of use as ‘arable, meadow or pasture ground only’ and will be rateable
What is the nature of any agricultural business?	- e.g., dairy, fattening cattle, sheep, pigs, poultry, arable.
Are any fields used for the agricultural business?	- Identify on the plan the current use of each field
Are any buildings occupied together with agricultural land and used solely in connection with agricultural operations on the land	- Identify on the plan the current use of each building - A hay barn will qualify for agricultural exemption if it is used either: - to store a hay crop taken from the land occupied by the equestrian proprietor (NB a hay barn will be rateable if it is used to store hay to feed the horses), or - to store hay solely for livestock (other than horses) which are also kept by the occupier.
Are any buildings used for keeping or breeding of livestock (excluding horses, ponies etc)	- What livestock is kept in the buildings - Is the building contiguous to 2 or more hectares of agricultural land
Are any of the fields or buildings that are used for the equestrian uses ever used for the agricultural business?	- Obtain full details, e.g., what kind of agricultural use, how often, when?
Are the fields or buildings used for agricultural also put to equestrian use?	- Obtain full details e.g., what kind of agricultural use, how often, when?
Does the occupier have any British Horse Society approval?	- If necessary, ask to see the BHS certificate, which will certify a certain stated use, e.g., stud farm, riding school, or livery stables.
Are there any Planning Permissions / Restrictions?	- Make full notes, or obtain a copy of the planning permission
Is there any other business activity?	- Please take full details, as these will be rateable.

Practice note: 2023 - polo grounds

1. Market appraisal

1.1 The number of clubs affiliated to the UK’s governing body, The Hurlingham Polo Association (HPA), has dropped in recent years, from around 70 in 2013 to the current level of 64. The industry reports that numbers of private grounds have also reduced.

1.2 This decline is primarily due to the sports reliance on corporate entertainment, sponsorship, and patronage, which has been severely impacted by COVID restrictions curtailing events.

1.3 Polo as a sport has traditionally been dependant on international travel, in that, the annual World Polo circuit covers England, Europe, Argentina and America. Again, imposed travel restrictions and quarantine requirements have hindered competition and the general enjoyment of the sport.

1.4 The industry reports a lack of suitably trained staff as being of concern, the reasons being twofold in that resident grooms are difficult to find for what is essentially a seasonal sport and recent restrictions on staff movements from overseas.

1.5 COVID restrictions and the limited number of competitions held, have resulted in a marked drop of HPA membership from around 3,400 in 2015 to 2,500 in 2021. In addition, it should be noted, the membership profile has changed markedly with only 1300 of these being full playing members as opposed to daily pass holders only.

2. Changes from the last practice note

2.1 There are no significant changes in approach, although to aid consistency across the network and comparison with other equine classes, a decision has been made to reflect certain other additions within box / stable prices. Namely ancillary buildings to the stabling such as tack rooms, feed stores and mess rooms. Facilities such as indoor arenas, horse walkers and surfaced exercise areas will continue to be shown as separate items within summary valuations.

2.2 Where rents include an amount for such items, analysis of box prices may show modest pro rata increases, this will not impact however on rateable values. Any increases in R2023 Rating List levels will be restricted to locations where it can be proven rents have risen.

3. Ratepayer discussions

3.1 Discussions have been held with the HPA

4. Valuation scheme

4.1 As with the 2017 list, polo grounds should principally be valued using the rentals method.

4.2 It is acknowledged however, that there will be circumstances when it is appropriate to undertake a hybrid valuation where income streams such as those received from wedding and venue hire are not already reflected in the rates above. Such use should be valued using a percentage of the additional turnover generated and data captured in RSA under ‘other additions’.

4.3 Categorisation of the polo ground is a key factor affecting valuation and it is important that due consideration is given at the analysis stage. Although considerable judgement maybe needed to determine the most appropriate values for pitches and practice areas the differences between low and high goal pitches should be readily apparent, reflected not only by the standard of tournament played but their physical attributes, for example mowed fields or super flat, well-drained and irrigated grounds.

4.4 The more prestigious grounds and clubs are likely to command higher rents as they can provide ‘higher goal’ play and therefore host the larger tournaments.

4.5 It is recommended that the analysis and valuation of the grounds element for R2023 is in terms of price per hectare or acre, taking into account these factors. This follows the approach in 2017.

4.6 Polo Clubs and grounds are by their nature often very individual and there will frequently be elements that seem to deviate from the perceived norm, such as a very high quality of the outdoor playing surface and stabling when compared to a standard livery yard. This will need special consideration and judgement in applying the appropriate adjustment.

4.7 Class Coordination Team members should be approached when dealing with both Check, Challenge & Appeal and maintenance work on this class.

Practice note: 2017: Polo grounds

1. Market Appraisal

1.1 Although membership of The Hurlingham Polo Association (HPA) has remained broadly static for the period 2011-2014, closer analysis within the categories of membership reveals contradictory trends:

• Individual adult membership has fallen from 3,034 in 2011 to 2,724 in 2014 whereas;

• Membership of those in education, Schools and University Polo Association members (SUPA), have increased from 379 in 2011 to 678 in 2014.

1.2 It is generally felt that this fall in individual adult membership has had a greater effect on the lower goal clubs and polo schools which probably accounted for much of the rise in affiliated clubs from 32 in 2005 to the present 70. Conversely there is a growing trend for polo linked to academic institutions where SUPA membership is on the increase.

1.3 In essence it appears that it is the newer clubs which were aiming to bring new people into the sport which have felt the effects of recession, whereas the established clubs seem to have faired comparatively well.

1.4 Prestigious corporate sponsorship remains available for major ‘high profile’ tournaments, which continue to attract significant visitor numbers.

2. Changes from the last Practice Note

2.1 Whilst a rentals basis of valuation remains unchanged, it is now considered appropriate to reflect any significant receipts from ‘non polo’ related activities such as corporate functions and weddings. Where it can be proven this unrelated income is sustainable, an addition should considered (see para 4.2) to the Rateable Value of land and buildings.

2.2 Greater emphasis should be given to pitch values, particularly for the top clubs. Which historically have often been based on prevailing agricultural land values.

3. Ratepayer Discussions

Discussions are to be held with The Hurlingham Polo Association (HPA), the governing body for the sport. These are unlikely to impact on the contents of this Practice Note, but will assist in the valuation of the more prestigious clubs.

4. Valuation Scheme

4.1 As with the 2010 Rating Lists polo grounds should principally be valued via the rentals method.

4.2 It is acknowledged that there may also be circumstances when it is appropriate to undertake a hybrid valuation where there is an income stream such as wedding and venue hire not already reflected in the rates above. Although likely to be based on a percentage of gross receipts this is expected to be only a small proportionate addition to the valuation/ assessment of RV. This must be recorded on RSA under ‘other additions’.

4.3 Buildings including stables, clubhouses and arenas will continue to be based on either a unit rate or price per square metre derived from local equestrian scales.

4.4 Categorisation of the grounds is a key factor affecting valuation and it is important that due consideration is given at the analysis stage. It was apparent that the range of values adopted for polo pitches and practice grounds in 2010 was much too narrow and arguably at times less than the agricultural value. This created little variation between the facilities found at the best and more basic clubs.

4.5 Although considerable judgement maybe needed to determine the most appropriate values for pitches and practice areas in 2017, the differences between low and high goal pitches should be readily apparent, reflected not only by the standard of tournament played but their physical attributes i.e mowed fields or super flat, well drained and irrigated grounds with high sward quality.

4.6 It is clear that the more prestigious grounds and clubs may command a higher rent as they can provide ‘higher goal’ play and therefore host the larger tournaments.

4.7 It is recommended that the analysis and valuation of the grounds element for 2017 is in terms of price per hectare or acre, taking into account these factors. This follows the approach in 2010.

4.8 Polo Clubs and grounds are by their nature often very individual and there will frequently be elements that seem to deviate from the perceived norm, such as a very high quality of stabling when compared to a standard livery yard. This will need special consideration and judgement in applying the appropriate adjustment.

Practice note 1: 2010

1. Co-ordination Arrangements

Polo Grounds are a Group co-ordination class and as such responsibility for ensuring that the appropriate co-ordination takes place lies with individual Groups. As there is known to be only limited rental evidence for this class, it is important that Groups co-ordinate across boundaries, using fully the procedures described in RM Section 6: Part 1 and Practice Note 1 – Revaluation 2010.

For R2010 Special Category Code 216 should be used. As a Group Class, the appropriate suffix letter should be G.

2. The Economic Background [as at July 2008]

Since the R2005 AVD (1 April 2003), polo as a sport has continued to attract a growing number of players and spectators. Investment in new clubs continues to grow and there are now significantly more opportunities to play in areas that hitherto have not been noted for their polo facilities, as well as in the more traditional heartlands in the south of England. At the start of the 2008 season wealthy “patrons” were still coming forward to sponsor their teams’ progress in a multiplicity of tournaments and competitions but with the generally gloomy economic climate at AVD (1 April 2008) prospects of continuance may not be as bright.

More generally, polo is no longer the exclusive game for the wealthy that it was once perceived to be, but it is still an expensive sport in which to participate.

3. Rental Analysis

Analysis should be carried out in accordance with the main section (paragraph 4).

4. Valuation

Valuations should be carried out in accordance with the main section (paragraph 5).

5. IT Support

The development within RSA of analysis and valuation scales specifically for sports grounds, sports clubs and equestrian occupations should enable input of factual data in one or more survey units to achieve valuations that follow the recommended approach.

Appendix: Polo grounds in England & Wales

MASTER LIST of POLO GROUNDS in ENGLAND & WALES

See also http://www.hpa-polo.co.uk/directory.html and http://www.polonet.co.uk

together with the websites of individual polo clubs

Group	Local Office	Polo Club & Address
BIRMINGHAM	COVENTRY	STONELEIGH PARK POLO CLUB, (now based at the Dallas Burston Polo Gounds, Southam, Warwickshire) [NB Also has indoor arena facilities at Cubbington, for play between October and April]
BIRMINGHAM	COVENTRY	RUGBY POLO CLUB SPRINGHILL FARM, ASHLAWN ROAD, RUGBY, WARWICKSHIRE (off B4429) [NB Also has indoor arena facilities]
BIRMINGHAM	COVENTRY	Dr. DALLAS BURSTON'S POLO GROUNDS (to be known as the Royal Leamington Spa Polo Club) STONEY THORPE, SOUTHAM, LEAMINGTON SPA WARWICKSHIRE CV47 2DL
EAST ANGLIA	CHELMSFORD	ASHFIELDS POLO CLUB, ASHFIELDS FARM, GREAT CANFIELD, DUNMOW, ESSEX CM6 1LD
EAST ANGLIA	NORWICH	LIGHT DRAGOONS POLO CLUB ROBERTSON BARRACKS, SWANTON MORLEY, DEREHAM, NORFOLK NR20 4TX
EAST MIDLANDS	LEICESTER	RUTLAND POLO CLUB, LANGHAM, NR OAKHAM, RUTLAND
LEEDS	YORK	TOULSTON POLO CLUB, TOULSTON PARK, NEAR TADCASTER, YORKSHIRE
LIVERPOOL	CREWE	CHESHIRE POLO CLUB, SUNDIAL HOUSE, WHITEHALL LANE, LITTLE BUDWORTH, TARPORLEY, CHESHIRE [Also has two grounds on the estate of Sebastian de Ferranti - the Club's Patron]
LONDON (NORTH)	BARNET	BELMONT POLO CLUB, THE RIDGEWAY, MILL HILL LONDON NW7 1QT
LONDON (SOUTH)	WIMBLEDON	HAM POLO CLUB, THE PAVILION, HAM HOUSE GROUNDS, PETERSHAM ROAD, HAM, Nr RICHMOND, SURREY TW10 7AH
LONDON (SOUTH)	WIMBLEDON	HAM POLO CLUB, R/O DOUGLAS HOUSE, PETERSHAM ROAD, RICHMOND, SURREY
LONDON (SOUTH)	WIMBLEDON	HAM POLO CLUB, RICHMOND PARK, (Near ROEHAMPTON GATE), SURREY
READING	AYLESBURY	WEST WYCOMBE PARK POLO CLUB, WEST WYCOMBE PARK WEST WYCOMBE, BUCKINGHAMSHIRE HP14 3AJ
READING	GUILDFORD	ANNINGSLEY PARK, BROX ROAD, OTTERSHAW, SURREY
READING	GUILDFORD	ASH FARM, BOUSLEY RISE, OTTERSHAW, SURREY KT16 0LB
READING	GUILDFORD	ASCOT PARK POLO CLUB, WESTCROFT PARK FARM, WINDLESHAM ROAD, CHOBHAM, SURREY GU24 8SN [NB Also has arena facilities]
READING	GUILDFORD	HURTWOOD PARK POLO CLUB, HORSHAM LANE, EWHURST, near CRANLEIGH, SURREY GU6 7SW
READING	GUILDFORD	ROYAL MILITARY ACADEMY POLO CLUB RMA SANDHURST, CAMBERLEY, SURREY
READING	OXFORD	BINFIELD HEATH POLO CLUB, THE COACH HOUSE, BINFIELD HEATH, HENLEY ON THAMES, OXON RG9 4JR
READING	OXFORD	KIRTLINGTON PARK POLO CLUB, PARK FARM, KIRTLINGTON, OXFORDSHIRE OX5 3JQ
READING	OXFORD	HEATHFIELD PARK POLO CLUB, HEATHFIELD VILLAGE, BLETCHINGDON, OXFORDSHIRE OX5 3DX [NB Has indoor arena facilities]
READING	OXFORD	ARLINGTON ARENA POLO, HEATHFIELD EQUESTRIAN CENTRE, BLETCHINGDON, OXON OX5 3DX [NB Has arena facilities, but apparently no polo grounds]
READING	READING	GUARDS' POLO CLUB SMITH'S LAWN, WINDSOR GREAT PARK, EGHAM, SURREY TW20 0HP [Grounds divided by Surrey/Berkshire county boundary - bulk of value lies in Berkshire]
READING	READING	GUARDS' POLO CLUB, FLEMISH FARM, SMITHS LAWN, WINDSOR GREAT PARK, EGHAM, SURREY
READING	READING	ROYAL COUNTY OF BERKSHIRE POLO CLUB, NORTH STREET, WINKFIELD, WINDSOR, BERKSHIRE SL4 4TH [NB Also has arena facilities]
READING	READING	COWORTH PARK POLO CLUB, THE POLO CENTRE, LONDON ROAD, SUNNINGHILL, ASCOT, BERKSHIRE SL5 7SE
READING	REIGATE	EPSOM POLO CLUB, EQUUS EQUESTRIAN CENTRE, HORTON COUNTRY PARK, HORTON LANE, EPSOM, SURREY KT19 8PL [NB Also has arena facilities]
ST ALBANS	CAMBRIDGE	CAMBRIDGE AND NEWMARKET, LOWER FARM, DULLINGHAM, NEWMARKET, SUFFOLK CB8 9UX
ST ALBANS	ST ALBANS	WOLVERS PARK POLO CLUB, WOOLMERS PARK ESTATE, LETTY GREEN, Nr HERTFORD, HERTS SG14 2NX
ST ALBANS	ST ALBANS	THE HAMPSTEAD, WOODLANDS FARM, ARKLEY LANE, ARKLEY, BARNET, HERTS
SOUTH EAST	WORTHING	COWDRAY PARK POLO CLUB, COWDRAY PARK, Near MIDHURST, WEST SUSSEX
SOUTH EAST	WORTHING	COWDRAY PARK POLO CLUB, AMBERSHAM, Near MIDHURST, WEST SUSSEX
SOUTH EAST	WORTHING	KNEPP CASTLE POLO CLUB, THE POLO OFFICE, KNEPP CASTLE, WEST GRINSTEAD, HORSHAM, WEST SUSSEX RH13 8LJ
SOUTH WALES	NEWPORT	MONMOUTHSHIRE POLO CLUB THE COACH HOUSE, RUPERRA CASTLE, Nr RUDRY, MONMOUTHSHIRE NP10 8GG
SOUTH WEST	DORCHESTER	ORCHARD POLO CLUB, VALE FARM, WEST ORCHARD, SHAFTESBURY, DORSET
SOUTH WEST	EXETER	HAYDON POLO, JCM EQUESTRIAN SERVICES, HAYDON FARM, BLACKBOROUGH, CULLOMPTON, DEVON EX15 2HZ
SOUTH WEST	TAUNTON	TAUNTON VALE POLO CLUB, ORCHARD PORTMAN, TAUNTON, SOMERSET
SOUTH WEST	TAUNTON	WEST SOMERSET POLO CLUB, CARNARVON ARMS HOTEL, BRUSHFORD, DULVERTON, SOMERSET
WESSEX	SOUTHAMPTON	NEW FOREST POLO CLUB (formerly RHINEFIELD), NEW PARK FARM, BROCKENHURST, HAMPSHIRE
WESTERN	GLOUCESTER	BEAUFORT POLO CLUB, DOWN FARM, WESTONBIRT, TETBURY, GLOUCESTERSHIRE GL8 8QW
WESTERN	GLOUCESTER	EDGEWORTH POLO CLUB, FIELD BARN, EDGEWORTH, STROUD, GLOUCESTERSHIRE GL6 7JF
WESTERN	GLOUCESTER	CIRENCESTER PARK, THE POLO OFFICE, THE OLD KENNELS, CIRENCESTER PARK, CIRENCESTER, GLOS GL7 1UR
WESTERN	GLOUCESTER	CIRENCESTER PARK POLO CLUB MATCH GROUNDS, ASTON DOWN, GLOS
WESTERN	GLOUCESTER	CIRENCESTER PARK POLO CLUB PRACTICE GROUND, JACK BARROW, THE MISERDEN ESTATE, GLOUCESTERSHIRE.
WESTERN	SWINDON	ANSTY, NEW BARN FARM, ANSTY, SALISBURY, WILTSHIRE SP3 5PX
WESTERN	SWINDON	DRUIDS LODGE (no other details, except 20 mins from both Tidworth & Ansty and 'phone no. 01722 782597) [NB has arena facilities]
WESTERN	SWINDON	INGLESHAM POLO CENTRE, THE LYNT FARM, INGLESHAM, SWINDON, WILTS SN6 7QZ [NB Also has indoor & outdoor arena facilities]
WESTERN	SWINDON	TIDWORTH POLO CLUB, TEDWORTH PARK, TIDWORTH, WILTS SP9 7AH [NB Also has new grounds, wef 2001 season, at Kimpton and Collingbourne Ducis]