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. Introduction

The purpose of this Section is to provide a guide to the valuation of this type of hereditament for rating purposes and to alert caseworkers to the various, sometimes complex, legal nuances that affect this class.

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 the broad purposes of this Section, 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, eg Stud Farms, Racing Stables & Racing Yards or Riding Schools & Livery Stables, which are considered in their own respective Sections of the Rating Manual.

This Section should be read in conjunction with the appropriate Revaluation Practice Note.

To assist referencers during their inspections, an aide memoir has been produced as Appendix 1 to this Section.

2. Description

The type and physical layout of property within this class varies widely.

Stables and loose boxes may be built of brick, block-work or timber and can be found as detached single units or grouped together in the open [a “yard”] or under one roof [a “block”]. A group of looseboxes under one roof may sometimes be referred to as an “American Barn”.

Ancillary buildings may include tack rooms [where saddles, bridles, etc are kept], feed stores [for “hard” feed such as oats or pelleted “nuts” or “cubes”], barns for the storage of hay [for feed] or straw [usually for bedding, although wood shavings, shredded paper or peat may also be used] or other buildings, such as storage for a trailer or horsebox. Some properties will have a purpose-built outdoor riding arena [manège*] and occasionally an indoor school or other facilities may be found.

3. Rateability

In any particular case, applying the law to the facts found on the ground will determine whether rateability is appropriate. Accordingly, inspection is vital in the determination of a proper outcome. Caseworkers need to bear in mind the possibility of three complicating matters arising before going on to consider the referencing and valuation requirements set out respectively in paragraphs 7 and 8 below. These additional matters to be considered are:

• The Domestic / Non-domestic Borderline

• This is explored in paragraph 4 below. This aspect will have implications for case management and on the approach to referencing.

• Agricultural Exemption

• This is considered in paragraph 5 below. This factor will have both referencing and valuation implications.

• Stud Farm Relief

Whilst this aspect will need to be considered after the valuation has been completed, it also has an effect on referencing considerations. These points are explored in paragraph 6 below.

4. The 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,

(c) … … …

d) … … … “

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 caseworkers determine whether a stable [or loose box] is an “appurtenance”:

(i) 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; separate vehicular access; direct access from within garden/curtilage; whether the stabling was originally constructed together with the dwelling and the degree of historic attachment. Separately metered services may also be relevant, although this could be simply a legacy from a previous occupation.

This is considered to be the primary test.

(ii) Size and scale:

Consider the scale of the stabling in relation to the dwelling. Is it out of all proportion to the size and character of the living accommodation? For instance, a mobile home with 20 loose boxes would suggest the home is appurtenant to the stabling rather than vice versa.

(iii) 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.

(iv) 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 may not be an easy concept to resolve and advice on this point is available from the Technical Adviser.

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. If caseworkers find themselves in doubt over any aspect of it, advice should always be sought from the Technical Adviser.

5. Agricultural exemption

Broadly, agricultural exemption will not apply to stables or loose boxes, unless the horses housed in them are kept solely for locomotive purposes when working “agricultural land ” [as defined in Schedule 5 to LGFA 88] or raised for meat for human consumption,. This point is explored more fully in Rating Manual Section 2 Valuation Principles Part 6: Exemptions Part D Agricultural Exemption Appendix 1 Examples of the application of the exemption provisions of schedule 5, at paragraph 5. See also the appeals of Hemens (VO) v Whitsbury Farm and Stud Ltd (1988 RA 277 HL).

That said, there might still be parts of the property where agricultural exemption could apply.

The definition of “agricultural land” in Schedule 5 to LGFA 88 includes the following wording at paragraph 2(1)(a):

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

Thus any pasture grazed by the horses housed in the stabling will be exempt.

However, the exclusions from exemption in Schedule 5 contain, at paragraph 2(2)(d):

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

Commonly, a paddock may be put to varying degrees of use, other than purely grazing, although these need not necessarily lead to rateability. Thus, where grazing land is used for the temporary erection of jumps for occasional casual recreational use, this should not affect exemption. On the other hand, land used as a permanent outdoor exercise area does not fulfil the definition of use as “arable, meadow or pasture ground only” and will be rateable. The tension between these two provisions is explored more fully in Rating Manual Section 2 Valuation Principles Part 6: Exemptions Part D Agricultural Exemption, at paragraph 4.4.

Although the stabling itself will not qualify for agricultural exemption, it is possible that other buildings in the yard may do so. The definition of “agricultural buildings” in Schedule 5 to LGFA 88 includes the following wording at paragraph 3:

“A building is an agricultural building if it is not a dwelling and

(a) it is occupied together with agricultural land and is used solely in connection with agricultural operations on the land,

b) … … … “.

Thus buildings used solely to store machinery or fertilizer used in connection with the provision and/or maintenance of any associated “pasture” will qualify for exemption. Similarly, any buildings solely used to store machinery or fertilizer used in connection with the production and subsequent harvest of hay from a “meadow” will also be exempt.

6. Stud relief

Where stables and loose boxes are also used for breeding and/or rearing of horses and/or ponies, the rate relief for stud farms may be appropriate, providing the statutory conditions are fulfilled in regard to those parts of the premises used for this purpose.

Guidance on the application this stud farm relief is given in Rating Manual Section 5a Stud Farms.

Stud relief only applies where the stud buildings are occupied together with more than two hectares of agricultural land, providing it is not land used exclusively for pasturing horses or ponies. It is only applicable to buildings directly related to the stud use, such as the appropriate number of stables or loose boxes, foaling boxes and stallion boxes.

This relief is applied after the valuation has been made.

7. Referencing

Buildings should be measured to GIA, in accordance with the Valuation Office Agency Code of Measuring Practice for Rating Purposes.

For any establishment, it is important to record the number and type of stables or loose boxes available on the premises, together with their size and mode of construction. The expectation is that most boxes will be close to the usual average size, approximately 3.6m x 3.6m.

Ideally, they should be well-ventilated, with window openings ideally placed at least 1.8m from floor level, to ensure that there are no draughts at eye-level. Flooring and access routes will be durable, resilient and offer secure footing. There will be as much natural light as possible, with efficient use of artificial lighting. Easy access to water supplies, feed rooms or bedding litter storage and the dung heap is desirable. Details of these elements should be noted in order to help determine overall quality.

All ancillary facilities will also need to be recorded. These will generally include tack rooms, feed stores, hay and straw barns or other storage areas. Although yard layouts will vary, it is usual to find well-drained, hard surfaces between the buildings.

During the inspection, consideration should also be given to agricultural exemption and stud farm relief. To obtain a complete picture, detailed notes will need to be taken of not only the physical characteristics of all the buildings and land [if any], but also each of the uses to which they are put.

Similarly, the domestic/non-domestic borderline will also need to be considered. In this regard an accurate scale plan will need to be produced, showing the boundaries of the hereditament, the layout of the dwelling[s] and other buildings, together with their respective curtilages. In this respect, a hereditament [as distinct from a dwelling] may have a series of such curtilages, each defined by separate boundaries or fences and these need to be clearly established.

To aid the referencing and valuation of this class, an aide memoir to assist the inspection process has been attached as Appendix 1 to this section.

8. Basis of Valuation

It is expected that sufficient rental evidence will exist in the area of a Group [or cluster of Groups] to enable valuations to be carried out on a rental basis.

The recommended approach to rental analysis and valuation is to derive a value per loose box as a starting point, ensuring that the values of non-rateable items [eg living accommodation or agricultural land] are stripped out prior to analysis.

As the stabling is the essential reason for the occupation, it is important to bear this in mind when both analysing rents and preparing valuations - ancillary items should not be allowed to become a disproportionate element of the valuation.

The value of ancillaries such as manèges, horse-walkers, etc should be added, as appropriate, to the total value applicable for the stabling

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 £400 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.

Appendix 1: Referencing of stables

Hints to Referencers

Referencing stables and loose boxes is not an easy undertaking, as there are several elements to consider:

1. The extent and boundaries of the hereditament.

This may include both domestic and non-domestic elements.

2. The physical characteristics of the buildings.

Again these may be either domestic or non-domestic.

Non-domestic property should be measured to NIA, in accordance with the Valuation Office Agency Code of Measuring Practice for Rating Purposes.

Clearly it is important to record the number and type of stables or loose boxes available on the premises, together with their size and mode of construction.

Ideally, they should be well-ventilated, with window openings ideally placed at least 1.8m from floor level, to ensure that there are no draughts at eye-level. Flooring and access routes will be durable, resilient and offer secure footing. There will be as much natural light as possible, with efficient use of artificial lighting. Easy access to water supplies, feed rooms or bedding litter storage and the dung heap is desirable. Details of these elements should be noted in order to help determine overall quality.

All ancillary facilities will also need to be recorded. These will generally include tack rooms, feed stores, hay and straw barns or other storage areas. Although yard layouts will vary, it is usual to find well-drained, hard surfaces between the buildings.

Other items may include: a sand school [sometimes known as an arena or manège]; horse walkers; wash down areas; solariums or even saunas.

3. The domestic/non-domestic borderline.

To enable this to be established effectively and efficiently, an accurate scale plan will need to be produced, showing the boundaries of the hereditament, the layout of the dwelling[s] and other buildings, together with their respective curtilages. In this respect, a hereditament [as distinct from a dwelling] may have a series of such curtilages, each defined by separate boundaries or fences and these need to be clearly established.

This entire aspect is explored in more detail in Rating Manual section 3: part 1 - part B - occupation and the hereditament - domestic property and the Council Tax Manual: Practice Note 8: Domestic / Non-Domestic Borderline at paragraph 6 - Dwellings with Stables: Factors governing Appurtenance.

4. Agricultural exemption.

To obtain a complete picture, detailed notes will need to be taken of not only the physical characteristics of all the buildings and land [if any], but also each of the uses to which they are put. Broadly, agricultural exemption will not apply to stables or loose boxes, unless the horses housed in them are kept solely for locomotive purposes when working “agricultural land ” [as defined in Schedule 5 to LGFA 88] or raised for meat for human consumption,. This point is explored more fully in Rating Manual section 6: part 6 - appendix 1 - examples of the application of the exemption provisions of schedule 5, at paragraph 5.

5. Stud Farm relief.

Again, this requires a painstaking record of the actual uses to which the relevant buildings are put and the way the land is farmed. This is because stud relief only applies where the stud buildings are occupied together with more than two hectares of agricultural land, providing it is not land used exclusively for pasturing horses or ponies. It is only applicable to buildings directly related to the stud use, such as the appropriate number of stables or loose boxes, foaling boxes and stallion boxes.

Specific guidance on the application of this stud farm relief is given in Rating Manual Section 6 part 3 Section 1005 - Stud Farms.

Some Practical Thoughts:

A great deal of time and effort is likely to be saved if some preliminary work is done before visiting the site.

First and foremost, carefully consider what is on the report – it may seem like a non-domestic rating case, but there may well be domestic elements to consider, and vice versa. So, to avoid repeated visits from the VOA, ensure that the case is correctly allocated.

A few minutes spent investigating what might be encountered on the site will enable sensible preparations for the site visit to be made. Suitable sources of valuable information will include a “Google” search on the names of both the occupier and the property, together with a look at internet photographic resources to see what the property comprises.

Prepare a plan of the likely hereditament. An extract from the Ordnance Survey at 1:2500 or 1:1250 scales will have already done a great deal of the referencing work, especially when it comes to establishing curtilages.

When on site, it is absolutely vital to establish the extent of the entire hereditament – this may be a great deal larger than one initially thinks. Indeed, there may be more than one.

So it is imperative to ask questions [remember Kipling’s six “Honest Serving Men”: What and Why and When and How and Where and Who?]. Ask these open questions before starting to measure.

Ask permission to take photographs. They should show the relationships between house [if any] and buildings, and vice versa. They should also show what the buildings look like and their uses. It is rare for an interior photograph taken from the doorway of a loose box used to house a horse to be particularly helpful, but a shot taken of the view in the other direction [ie from the inside looking out] is much more likely to be informative. On the other hand, if the loose box is not used for stabling purposes, an interior shot can very readily record the facts of the matter.

Throughout the inspection, look for evidence that suggests where the domestic curtilage might lie. Again, the sensible use of photographs might be helpful.

Finally, because of the legal complexities that can result from stable cases, it is good practice to consult with the Rating Team Leader before making a final decision - all the more if there is even the slightest doubt about the correct course of action.

Checklist of details required to complete survey, for use as an on site aide memoir.

Below is an aide mémoire checklist of the details that are required to produce a complete survey for both NNDR and Council Tax purposes. When printed out using long edge duplex, it will fit on a single A4 sheet of paper.

Appendix 2: Equestrian properties inspection guide

GENERAL

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 or cameras near people and animals without checking it I safe to do so first.

BEFORE LEAVING THE OFFICE

• Print out from digital-mapping a site plan, showing buildings and surrounding fields
• Always run a Google search on the address or name of the riding centre 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 boundary between the domestic occupation and the stables.
• Identify and mark up on the plan any parts that will qualify for agricultural exemption - identify field by field, building by building.

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, facilities on site (arenas, gallops etc).
• 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 (Appendix1)

• Livery Yard

• Riding School

• Competition Yard / Equestrian Events / Shows

• Stud Farm. See Stud Checklist (Appendix 2)

• Racing Stables. See Racing Stable Checklist (Appendix 3)

• Dealer’s Yard

• Trekking / Hacking Centre

• Riding for the Disabled. See RFTD Checklist (Appendix 4)

• Agricultural Horses (often Shire horses) used on land. See Agricultural Checklist (Appendix 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 a separate rateable occupation altogether.

Inspecting

Accommodation	Basis Of Measurement	Description
Indoor riding arena ARI	GIA of the whole building	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 - Spectator stand and / or judges’ stand - Floodlighting - PA System - Mirrors - Sprinklers - Collecting Ring - Kick boarding
Outdoor riding arena / manège ARO	Overall area in 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 paddock - 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 - Spectator stand, and / or judges’ stand - Floodlighting - PA System
Canterway CNT	Record number of canter ways	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.
Covering Yard CVY	Overall area m2.	An area where mating takes place.
Dutch / hay Barn DUT	GIA	Common on many farms, relatively cheap to construct, and designed to allow ventilation whilst giving protection from the rain. It will be open on all sides. Usually used for the storage of hay or straw.
Barn / Store STO	GIA	This includes a broad spectrum, from small stores in traditionally constructed buildings, to fully enclosed purpose built structures. Sometimes loose boxes have been created in part of the barn [it may be sometimes 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. Record if it is open fronted/how many sides are covered.
Gallops	Record if it is a grass or all weather; a raised gallop. Record grass gallops in acres and all weather gallops in furlongs. Please note the surface of the all weather gallop. 8 furlongs = 1 mile 1 furlong = 220 yards or 200m (approx)	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 are more costly, and typically have a sand, woodchip, fibre/Equitrack or Polytrack composition base. They can be used in all year round and are less affected by bad weather.
Horse-walker (may be indoor or outdoor) HWI HWO	Record whether indoor or outdoor, the number of walkers and the number of horses that each can exercise. For indoor walkers please record the area, m2, of the building it is housed in. Do not deduct the area of the horse walker from this.	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. Horse-walkers with an earth base and rotating arm gear from a central electric motor will probably be de minimis in value terms
Spectator Stand SPC	GEA of the base	Look out for these in indoor and outdoor arenas.
Cross Country Courses	- Record length (in miles) - Number & types of jumps.	Ask for course plan or other literature. Record seasonal availability.
Equine swimming pool SWM	Record type and specification of swimming pool, not area. For indoor pools please record the area, m2, of the building it is housed in. Do not deduct the area of the pool from this.	Various different 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.
Lunge ring	Record area in m2	An area similar to an outdoor arena or manège, but used for exercising horses on a lunge rein. Note the surface and whether or not ring is floodlit.
Paddocks / jumping	Record in acres 2.47 acres = 1ha 1 acre = 4047 m2	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, or - field fenced to create smaller enclosures for horses to graze -these are exempt as agricultural land
Field Shelter	GEA	Provides shelter for horses in fields. Typically timber construction and lower specification to looseboxes. Part open sided.
Looseboxes and foaling boxes (stables) LBI LBO	Record number and different types of looseboxes / foaling boxes. The average size of a loosebox is 13m2 / foaling box 20m2, so measure any that might be below 10m2 or above 20m2	Indoor: looseboxes / American Barns/ caged boxes / stalls / stables that open on to an internal corridor. They have been created inside larger buildings. The larger buildings range from conversions from former agricultural buildings to new purpose-builds. Outdoor: looseboxes / stables that open on to an external yard. Record the structure of the individual buildings, eg timber purpose built, stone / block / brick purpose built or adapted, rough wooden / stone sheds or former railway carriages. Record presence of water, lighting and heating. Record quality of yard, including base and fencing.

Other buildings and facilities that may be present: 1. Offices 2. Tack Rooms 3. Feed Rooms 4. Staff room 5. Shop 6. Solarium 7. Wash down area 8. Portable Buildings 9. Steel Containers 10. Showers /WCs - reflected 11. Café 12. Clubroom /Owners suite 13. Farriery workshop 14. Veterinary room 15. Changing rooms 16. Laundry 17. Shed 18. Garage 19. Caravan 20. Manure bunker - reflected	Record: 1. GIA 2. Construction 3. Timber 4. Brick / Block 5. Other – please specify 6. Services: - Heating - Water - Electricity
Car / Lorry Parking	The value is reflected but we need details to check that it is sufficient: 1. Dimensions 2. Note surface 3. Is it adequate for visitors attending events? 4. Is there adequate space for ‘resident’ horseboxes? 5. Is there ample lorry parking [and turning area] for those attending competitions or to allow for out-riding.
Security	CCTV cameras etc
Locality	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?
Competition	Is there competition from similar businesses in the locality? If so, record addresses, and approximate distance away
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)
Literature	1. Pick up any information / advertising leaflets. 2. Download information from the internet for the file

Appendix 1: Domestic Checklist

See also Rating Manual Section 2 Valuation Principles Part 5 Domestic and Non-Domestic Borderline

Extract from the statutory definition of ‘Domestic Property’ in the Local Government Finance Act 1988:

Section 66(1)

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 property falling within paragraph (a) above,

(c)** it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or

(d)** it is private storage premises used wholly or mainly for the storage of articles of domestic use.

Hence equestrian property will only be domestic if:

• It is used in relation to the resident’s enjoyment of the living accommodation

• It is within the same curtilage

• It satisfies the definition ‘other appurtenance’, i.e., it would automatically be included in a sale of the dwelling, even if it were not specifically referred to in the conveyance documents.

A private stable in a field across the road from a house will not be domestic.

Any rateable equestrian property should be treated as a composite non-domestic hereditament, in the same way that a shop with living accommodation would be.

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, eg riding school, livery? - Is the occupier a semi-professional / professional rider, eg a show-jumper, 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 2: Stud Checklist

See also Rating Manual Section 5a Stud Farms

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 particular 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?	- eg 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, eg 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
Particular items to look out for during inspection	- Covering Yard - Foaling boxes / Extra large loose boxes >20m2 - Hospitality areas / bars for entertaining owners

Appendix 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.

How can a racing yard be identified?	See above
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.
Particular 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 - Is there any jockey accommodation, and is it in Council Tax list?

Appendix 4: Riding involving the Disabled Checklist

See also Rating Manual Section 2 Valuation Principles Part 6: Exemptions Part A: Property used for disabled persons

A hereditament is exempt to the extent that it is used wholly for the provision of facilities for training or keeping suitably occupied or providing specified ‘welfare facilities (albeit these are age related) to qualifying disabled persons  who are physically disabled or have a diagnosed substantial long term impairment that affects their day to day activities. (LGFA 1988 Schedule 5 para 16 as amended).

Exemption will only apply if the facilities are used wholly for the qualifying exempt purpose.  The criteria for exemption are stringent, so before any exemption is considered, refer to Rating Manual Section 2 Valuation Principles Part 6: Exemptions Part A: Property used for disabled persons.

It should be noted that use by persons who wish to regain their confidence following a fall or have recovered from an injury following a fall may not meet the necessary criteria.

Under Para 16(1)(a) loose boxes or areas wholly used for training or keeping suitably occupied qualifying disabled persons will be exempt .  However, training and keeping suitably occupied has to be considered in a vocational sense which means use in connection with a career or occupation.  This exemption does not apply to purely recreational use.  However, teaching a qualifying disabled person to ride would meet the test as also use by a disabled person employed with a horse used in relation to work or an occupation.

In relation to use under para 16(1)(b) the definition of welfare facilities restricts the use to persons over the age of 18 (children under that age are excluded).  The definition of welfare facilities for person over the age of 18 includes recreational use.

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.
Are all the persons using this area physically disabled or diagnosed with substantial long term impairments that affect their day to day 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 above RM Section
Who owns the horses and ponies Are the horses and ponies used only for the disabled 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, eg 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 technical advisor

Appendix 5: Agricultural Checklist

See also Rating Manual Section 2 Valuation Principles Part 6: Exemptions Part D Agricultural Exemption and be aware of the LGFA 1988 Schedule 5 definitions:

Agricultural land includes land ‘used as arable, meadow or pasture ground only’ (para 2(1) (a)).

Specifically excluded is land ‘used mainly or exclusively for purposes of sport or recreation’, or land ‘used as a racecourse’ (para 2(2) (d) and (e)).

Agricultural buildings include:

• Buildings ‘occupied together with agricultural land and used solely in connection with agricultural operations on the land’ (para 3 (a));

• Buildings used for the keeping or breeding of livestock surrounded by or contiguous to 2 hectares of agricultural land (para (5)(1)(a)).  Livestock is defined as ‘any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land’ (para 5(8)(5)).  Horses (other than farm work-horses) are not livestock within this definition

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, non-grass turn out 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: 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 bought in to feed the horses)
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.