GovWire

• Non-Bulk Class
• Primary Description - MX
• List Description - Agricultural Showground and Premises
• SCAT code: 004
• Suffix N for major showgrounds (NVU) Suffix S for remainder (NVU)

All showgrounds are dealt with by the National Valuation Unit.

The Specialist Leisure Attractions class co-ordination team has overall responsibility for the co-ordination of this class. The team are responsible for the approach to, accuracy and consistency of valuations. The team will deliver Practice Notes describing the valuation basis forrevaluationand provide advice as necessary during the life of the rating lists. Caseworkers and property inspectors have a responsibility to:

• follow the advice given at all times Practice Notes are mandatory
• not depart from the guidance given on appeals or maintenance work, without approval from the co-ordination team
• seek advice from the co-ordination team before starting on any new work

5.1 Planning

Show grounds can be split into three distinct types:

Prestige Agricultural shows on purpose built sites generally with the shows held over 2 - 4 days. There will be permanent buildings on the site for which full planning permission will exist.

The one or two day shows with more basic facilities which may also have full planning consent.

Green field sites holding one day local shows with little or no adaptation and where the land reverts to agricultural use between shows. The only buildings on the site may be a store in which equipment is kept between events.

5.2 Rateability

Permanent agricultural showgrounds are rateable. Where sites are used as a showground for only a few days a year the picture may be less clear especially when the land is occupied as agricultural, and therefore exempt, in the interim, within the definition of agricultural land contained in para 2 of Schedule 5 of the LGFA 1988.

In many cases small local shows of short duration may not be rateable particularly where there are no buildings on the site and when next in use, the land is used for agricultural purposes such as the grazing of livestock. Reference should be made to NVU for advice if contemplating a decision of not rateable.

In some cases, there will be a building on the land used for the storage of showground equipment, such as temporary fencing, hurdles or grass cutting machinery. This is rateable in its own right. Some shows are held in public parks and therefore may not be rateable (para 11 of Schedule 5 LGFA 1988).

Although a showground is permanent there may be areas of land that are only brought out of agricultural use at the time when the annual show is held, such as a field for overflow car parking. Depending on the length of time the land is used for this purpose it may be rateable - see United Counties Agricultural Society v Knight (VO) LT (1973) RA 13.

Any difficulties with claims for exemption should be referred to the Technical Adviser.

When carrying out an inspection, note should be made of the following:

• LocationThe type of location should be noted. Whether it has good main road access or is close to larger centres of urban population. This is important since a large number of visitors to shows are no longer from the local agricultural community. Excessive proximity to a Motorway or A road is not necessarily an advantage as abnormal and excessive traffic management costs may be incurred e.g. at Devon County Show.
• SiteThe extent of the site should be noted; in particularly whether there is any circulation space within the site. Other factors such as access, visibility, and whet
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