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How we value stables for business rates
Stables – along with exercise areas (manéges) – can be valued for either business rates or council tax.
We decide how to value stables based on three factors:
- How they are used
- How close or connected they are to any living accommodation
- What size they are.
In many cases, stable blocks are riding schools or livery stables that are run as a business. These will be assessed for business rates, and will be given a rateable value .
How we rate stables is a complex legal area, and each case is considered on its own merits.
Stables are assessed for business rates, unless they:
- Are used to stable horses that are worked on agricultural land for an agricultural purpose. Such stables are exempt from business rates.
- Horses used for leisure purposes - commercially or otherwise - do not fall into this category even if they are situated on a farm.
- Are within the area of the domestic property and used for private purposes on a scale appropriate to the domestic property. The area of the domestic property is usually considered to be the same as the garden area. Such stables are included in the council tax band.
If you have a question about how we have assessed your stables, you can contact your local valuation office to discuss it.