Stables and loose boxes

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 rateable stables and looseboxes.

The distinction between a stable and a loose box is a fine one. The Concise Oxford English Dictionary defines a stable as a “building set apart and adapted for lodging and feeding horses” and a loose box for a horse as a “compartment in a stable in which it can move about”. However, for rating purposes, the term Stables & Loose Boxes includes any building used for the housing of horses or ponies, of any description, kept for personal use. In this context, typical uses will include hacking, showing, driving, hunting, dressage, show jumping and eventing.

As a class, stables & loose boxes, need be distinguished from other equestrian users, e.g. Stud farms, racing stables and racing yards or riding schools and livery stables, which are considered in their own respective sections of the Rating Manual.

2. List description and special category code

List Description: Stables & looseboxes

Scat Code: 264

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 stables & looseboxes.

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

5.2 Common issues encountered with this class include:

• the domestic/ non- domestic borderline
• agricultural exemption

Taking each one in turn:

5.3 Domestic/ Non-Domestic borderline

The starting point when considering whether premises are domestic or non-domestic is the definition of domestic property contained in section 66(1) of the Local Government Finance Act 1988 [LGFA 88]. For Stables and Loose Boxes, the critical wording is:

“66. Domestic property.

(1) Subject to subsections (2), (2B) and 2E below], property is domestic if -

(a) it is used wholly for the purposes of living accommodation

(b) it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with [emphasis added] property falling within paragraph (a) above,

Hence, to be considered domestic property, stabling needs to be both:

• appurtenant to, and
• either belonging to, or enjoyed with, living accommodation.

The following tests are designed to help determine whether a stable [or loose box] is an “appurtenance”:

Defined curtilage:

For a stabling to be an appurtenance, it must be within the defined curtilage of the dwelling. In the Concise Oxford Dictionary, curtilage is described as an “area attached to a dwelling-house as part of its enclosure”. Every case will have to be decided on its own merits, according to the relationship and layout of the various buildings within the boundaries of the dwelling apparent on the ground.

Factors to take into consideration will include planning consents and conditions; distance from main living accommodation; whether the stabling was originally constructed together with the dwelling and the degree of historic attachment.

Size and scale:

The scale of the stabling in relation to the dwelling should also be noted. Is it out of all proportion to the size and character of the living accommodation? For example, a mobile home with 20 stables would suggest the home is appurtenant to the stabling rather than vice versa.

Close physical relationship:

For stabling to be considered “belonging to or enjoyed with” a dwelling, it must be close to it. Hence a stable block sited some distance from the dwelling will not satisfy this test.

Passing in the same conveyance:

From legal precedent, an appurtenance needs to have been capable of passing in a legal conveyance [a property transaction] of the dwelling without further words of identification or express mention.

This entire aspect is explored in more detail in Rating Manual Section 2 Valuation Principles Part 5 Domestic and Non-Domestic borderline, and the Council Tax Manual: Practice Note 8: Domestic / Non-Domestic Borderline at paragraph 6 - Dwellings with Stables: Factors governing Appurtenance.

Overall, this is a complicated area of the law. Advice should always be sought from the CCT when dealing with a domestic/non-domestic borderline query.

5.4 Agricultural Exemption

Buildings

It was confirmed in the appeals of Hemens (VO) v Whitsbury Farm and Stud Ltd (1988 RA277HL) that horses and ponies, other than those used for farming the land or reared for food, are not “livestock” within the definition in Section 1(3) Rating Act 1971, now paragraph 8(5) of Schedule 5 to the Local Government Finance Act 1988 (LGFA ‘88).

This means that loose boxes stabling horses used for private purposes and ancillary buildings, such as tack rooms, feed stores and such are not “agricultural buildings” and are therefore rateable.

However, there may be parts of the property which are used for an exempt purpose. An example being a hay barn used either to store a hay crop taken from the land occupied by the same person who has the private stables, or to store hay solely for livestock which are also kept by the same person who has the private stables. Exemption considerations should not be limited to a whole building but also to a separate part of a building that is solely used for an exempt purpose.

If there is property which is used wholly for exempt agricultural purposes at certain times of the year and wholly for non-exempt purposes at other times, provided all the parties are agreeable, there is no objection to valuers agreeing a level of assessment which reflects the proportion of time used for exempt purposes to non-exempt purposes throughout the year, although the technically correct approach must be to alter the list each time the circumstances change.

 Land

“Agricultural land” is defined in paragraph 2 of Schedule 5 to LGFA ’88. This definition includes:

“Land used as arable, meadow or pasture ground only.”

However, paragraph 2(2)(d) of Schedule 5 goes on to state that agricultural land does not include:

“Land used mainly or exclusively for purposes of sport or recreation.”

In short, land used only for the grazing of horses should be treated as “agricultural land” within the meaning of paragraph 2(1)(a) of Schedule 5.

There may be varying degrees of use, in addition to grazing, that will not always lead to rateability. Where grazing land is used for the temporary erection of jumps for occasional casual recreational use, this should not affect exemption, but land used primarily or permanently as an outdoor exercise area does not fulfil the definition of use as “arable, meadow or pasture ground only” and will be rateable.

For further information on agricultural exemption please refer to Rating Manual section 2, part 6.

6. Survey requirements

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

6.2 When inspecting private stables, 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.

Stabling

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.

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

Arenas

Both indoor and outdoor all-weather arenas maybe present. Surfaces are likely to vary, some may be waxed, others a mixture of fibre sand, or pulverised rubber. Drainage is also an important consideration. Details of the type of surface and presence of any artificial lighting should be noted, along with any spectator areas.

Arenas should be measured to GIA.

Horse walkers

Generally, these they are circular enclosures between 10m-20m diameter and must have a stabilised base (often concrete) for the horse to walk on; they may have permanent walls and a roof, and ‘paddles’ on the rotating arms to ensure that the horse moves around the walker. They are built in various sizes and designs but all operate by means of an electric motor that is designed to cut-out in the event of the horse stopping. Horse walkers with an earth base and rotating arm gear from a central electric motor will probably be modest in value terms, but those with a concrete base do have demonstrable value. The electric motor and turning frame are not rateable. Horse walkers will be valued by the number of horses the walker takes.  For indoor walkers, additional value would be added for the building as a separate entry in the valuation.  The area of the walker should not be removed from this.

Capture the number of horses the walker takes.

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 STAB should be used.

7.3 The common use codes used to record the various stables/boxes that may comprise a riding school or livery yard 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 8.3-8.6)	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 It is expected that sufficient rental evidence will exist to enable valuations to be carried out on a rental’s basis.  The Notice Requesting Statutory Information (Form of Return) for this class of property is typically obtained using VO 6003. 

8.2 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 land, 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 where rents include amounts for domestic accommodation or land.

8.3 Stables

Construction and layout of the stables 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.

8.4 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.

8.5 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.

8.6 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.

8.7 Ancillaries

8.8 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.

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

8.10 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.

8.11 Claims arising for discount due to damage or flooding of arenas should be considered under the normal repair principles.

8.12 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 - stables and loose boxes

1. Market Appraisal

1.1 Since the last Antecedent Valuation Date (AVD), there has been a marked decline in the number of regular riders. This impact is less acute amongst the horse owning fraternity, where whilst figures for horse ownership are down, the numbers riding remains at a constant level. It therefore follows that facilities hiring out horses for hacking, such as riding schools have been hit the hardest. To mitigate this impact, many riding schools have shifted towards offering stables for livery services, as this is considered more financially viable. Loss of access to a horse, combined with expense are cited as the main reasons for giving up the pastime

1.2 Research shows that riders in the South East, South West and Wales make up approximately half of all regular riders across the entire country. The Midlands, North East and North West have reported significant falls in rider numbers with London showing the steepest decline.

1.3 Statistics reveal that riding for pleasure, non-affiliated competitions and riding lessons have remained relatively static since the last AVD although in recent years have clearly been impacted by COVID restrictions.

1.4 In addition to rider numbers declining, the market demand for recreational horses has reduced, impacting on average prices paid. Generally, owners are now keeping horses longer, with a notable increase in numbers being kept outside all year. The average cost of horse ownership has increased from £3,105 per annum at the last AVD to current levels of around £3,600

1.5 Riding schools in particular face challenges, with increased insurance premiums and staffing costs; set against an environment where increased fees would deter customers. The recent Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018 impacts on riding schools. In that from 01 Oct 2018, all commercial operations hiring out horses for tuition or recreation must provide isolation boxes for recently acquired or sick animals. In effect, this means either the utilization of existing stables (where layout/ capacity allows) or incurred erection costs for new structures.

1.6 It should be noted, yards used solely for livery are not governed by the above legislation, as the horses are privately owned – not belonging to the commercial operation.

2. Changes since 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 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. Where rents include an amount for such items, analysis of box prices may show a modest pro rata increase, this will however not impact on rateable values. Any increases on 2017 Rating List levels will be restricted to locations where it can be proven rental levels have risen.

3. Ratepayer discussions

3.1 Discussions have been held with the British Horse Society.

4. Valuation Scheme

4.1 There is no agreed scheme for this class as box values are determined by prevailing rental levels within any locality. It is acknowledged that in some regions, rental evidence may be limited or require such significant adjustment to hold little weight. It is therefore vital that analysis and adjustment be been undertaken by the Class Coordination Team.

4.2 To ensure consistency, advice should be sought from the Class Coordination Team on appropriate deductions to be made when stripping out domestic accommodation for the purposes of rental analysis. Information should be sought on any planning restrictions, the type/ style of dwelling and its proximity to the equine facilities in question.

4.3 For analysis purposes, land rental values should be adopted within the range of £150 to £460 per acre. Regard should be had to local demand, size and quality (for example sloping site/ suitability for grazing). Conversely for valuation purposes, where such land is used as grazing/ pasture, it will be treated as exempt under Schedule 5 of the Local Government Finance Act 1988

4.4 National tables for ‘other additions’ not reflected within box prices, have been devised to ensure consistency. Values are based on replacement costs, then amortised to produce an annual equivalent. It is acknowledged however that in limited circumstances further adjustment may be required to reflect quality and other specific factors.

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

Practice note: 2017: Stables and loose boxes

1. Market appraisal

The economic downturn has had an adverse impacted on horse ownership and riding for pleasure within the UK. Approximately 19% less individuals now participate in the sport than in 2006, with the main reason given for the decline being expense.

It is still an extremely popular pastime however with approximately 900,000 horses owned by 451,000 private individuals in Britain. In addition, a further 88,000 horses are owned by the professional sector. It is now estimated that direct expenditure for the care and upkeep of horses stands nationally at £2.8 billion, or an average equivalent of £3,105 per horse/ per annum.

The range and quality of facilities is extremely diverse, from large scale competition/ training venues, to modest livery operations offering occasional lessons.

The market for ‘county level’ eventing centres, often forming part of pony club affiliated competition circuits remains strong. Such facilities continue to attract significant investment and demand for competition places often outweighs supply. Conversely, the smaller rural operations where transport links are poor do not seem to be thriving to the same extent.

It should be noted that profitability is often not the primary motivator with equine operations. Many individuals use revenue from livery or riding lessons to fund their own hobby or interest, or are simply involved to fuel their passion for horses. The high overheads associated with running equine establishments, particularly in relation to third party insurance premiums is increasing onerous and many of the less popular stables are now struggling to remain commercially viable.

The rental value of stable hereditaments is influenced by a number of factors including:-

I. Location

ii. Layout, nature and character of loose boxes

iii. Facilities – manege, lunge rings, horse walkers, gallops

iv. Turn-out paddocks and land

v. Strong hinterland of users

vi. Good Out riding – bridleways, common land etc

vii. Space of transporters/horse trailers

2. Changes since the last Practice note

There are no significant changes in approach, although to aid consistency across the network, advice on analysis and adjustment is reemphasised within Section 4 of this practice note.

3. Ratepayer discussions

No discussions have been held with the industry.

4. Valuation scheme

There is no agreed scheme for this class.

The purpose of this practice note is to provide costing information and other valuation material appropriate for this class of property in respect of the R2017 Revaluation. This PN should be read in conjunction with the main section.

For analysis purposes, land rental values should be adopted within the range of £120 to £200 per acre. Regard should be had to local demand, size and quality (for example sloping site/ suitability for grazing).

Other additions should be valued in accordance with the ‘2017 Cost Guide’. The resultant cost should then be amortised at 4.4% for England and 3.8% for Wales, as interim measure until the higher decapitalistion rate for 2017 is known.

When stripping out residential accommodation for analysis purposes, it is incorrect to deduct the full ‘open market value’ of comparable dwellings. An adjustment is required to reflect that rent paid on the domestic part will be lower as it forms part of a larger commercial operation. Moreover, any comparable residential rent will not be arrived at on the same basis, i.e. residential lettings require the landlord to carry out external and internal repairs, regular inspection of electrical and gas installations and higher landlord’s insurance costs.

In the absence of better evidence a judgement needs to be made on the facts of the amount to be deducted from the residential element, to reflect any disadvantage of being sited within a commercial operation, for example a 50% deduction may be appropriate. This should reflect these matters together with any planning restrictions in place or noise/ disruption from the adjacent commercial activity.

It is acknowledged that in some locations rental evidence may be limited or require significant adjustment for this class. To ensure a consistent approach across the network, analysis and adjustment has been undertaken by the Class Coordination Team.

The Unit CCT member should be approached when dealing with both maintenance and settlement of this class.

Practice note 1: 2010: Stables and loose boxes

1. Co-Ordination arrangements

Stables and Loose Boxes Farms are a Group class and subject to co-ordination arrangements as outlined in Rating Manual: Section 6 - Part 1 - Co-

Special Category (SCAT) Code 264 should be used.

2. Valuation approach

2.1 The Loose Box as a Unit of Comparison

The first step when establishing a local valuation scheme is to analyse the rental evidence to determine the rateable value of a standard loose box. This will vary both within an individual Group area and from Group to Group, depending on location, the degree of competition and the demand for such facilities in a particular area.

When analysing rents, adjustments should be made to reflect factors relevant to the particular hereditament, such as the age and quality of the buildings, availability of services, availability of exercise paddocks, access, planning restrictions on use, etc.

Typically, a standard loose box will have a floor area of some 13.5m2, an internal height of at least 2.7m and be of brick or block construction and have adequate drainage and ventilation. Loose boxes within the range 10m2 to 20m2 should be valued at the same price per box, additions/allowances being made for boxes outside this range.

Loose boxes either open directly onto an external yard or may be arranged to open onto an internal corridor. The latter arrangement can be found in older stable buildings where stalls have been converted into loose boxes or where loose boxes have been provided within a former agricultural building. These are sometimes called caged boxes.

Many new, purpose-built, stables also follow this arrangement and are sometimes referred to as American barns. Such buildings should be valued on a price per loose box basis, rather than by applying a price per m2 to the gross area of the building.

2.2 Ancillary buildings

Generally, these should be valued on a price per m2 basis. However, when inspection reveals that tack rooms or other storage areas are clearly akin to a standard loose box, then the overall loose box price can be adopted. Allowances for poor quality and/or quantum may be appropriate in some cases.

It must be borne in mind that the primary use of this category of property is the stabling of horses and that excessive ancillary facilities may not add to the income generating potential of the premises and hence would not be reflected in the hypothetical tenant’s rental bid. An example would be stables created from former agricultural buildings, which may include an overabundance of barns or other storage buildings within the holding. Judgement must be used to ensure that the value applied to ancillary facilities is not disproportionate to the value of the stables.

2.3 Outdoor and indoor arenas

The useable area of an arena used for riding should be a minimum size of 20m x 40m.

A standard size outdoor arenas should usually be valued within the range of 75p - £1.50/m2, taking the standard 800m2 at £1 /m2 as a norm.

The construction and drainage, riding surface used and associated ancillary features, such as lighting and the provision of kick boards [fixed to the perimeter to the arena to protect rider, horse and building] are all factors that should be taken into account within this range of values.

Whilst there may be some superficial similarities between some buildings used for indoor schools and industrial or warehouse buildings, the differences are such (eg planning permission, quality, finish, floors, insulation along with location, access, etc.) that industrial or warehouse valuation scales are not appropriate when valuing this type of property.

Typical value is likely, in most cases, to be in the £4 - £6/m2 range for the average school.

2.4 Paddocks & other land

For analysis and where rateable, an appropriate price per acre should be adopted in accordance with local office values.

2.5 Horsewalkers

The concrete base should be costed at around £50/m2. For surrounding fencing, adopt £15-18/m for three-rail timber and £18-20/m for plastic rails and posts.

The electric motor and turning frame are not rateable.

2.6 General

The figures referred to above are for general guidance only and are subject to local evidence, information on market rents, individual circumstances and other relevant valuation criteria.