Stables and loose boxes
Source: gov.uk (2025-04-28)

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.

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:

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

Equestrian properties inspection guide and checklists (https://assets.publishing.service.gov.uk/media/67f538a6e3c60873d6c90d22/Inspection_Check_List_-_Equestrian_Properties_Inspection_Guide.doc)

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.