GovWire

List Description: Polo Ground and Premises

Scat Code: 216

Suffix: G

Bulk Class: M

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 polo grounds.

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

5.1 There is no specific legal framework for this class, although challenges may be made regarding:

• identifying the correct unit of assessment:

• the domestic/ non domestic borderline

• agricultural exemption

• dealing with seasonal use/ temporary buildings

Taking each one in turn -

5.2 Identification of the Unit of Assessment

Increasingly many equestrian establishments and leisure venues are diversifying into a multitude of other uses, often incorporating farm shops, cafes and the like.

Care should be taken in identifying the correct rateable occupier, particularly where facilities are shared between different ventures.

5.3 Domestic/ Non Domestic borderline

Occupiers may contend that their polo grounds are ancillary to their dwelling houses and that, as a consequence, not subject to non-domestic rating. This argument should be firmly rejected. A polo ground, stick and ball practice ground or extensive range of stabling for polo ponies should not be regarded as a domestic appurtenance under section 66(1)(b) of LGFA 1988.

5.4 Agricultural exemption

Any argument that polo grounds fall within the agricultural exemption provisions of Schedule 5 to the Local Government Finance Act 1988 (LGFA 1988) should be resisted. Specifically, paragraph 2(d) of Schedule 5 to LGFA 1988 excludes land used mainly or exclusively for sport or recreation.

A typical scenario may include land used for polo less than 28 days a year, but used as grazing for the remainder. This mixed use does not exempt the land from rating as para 2(1)(a) defines agricultural land as:

land used as arable, meadow or pasture ground only (emphasis added)

Where difficulties arise, cases should be referred to the Technical Adviser.

5.5 Dealing with seasonal use/ temporary buildings

Due to the seasonal nature of polo, it may be argued that due to the infrequent use of facilities and use of often temporary buildings - rateability cannot be proven due to transience.

When considering this context, it would not be unreasonable to bear in mind the following:

• The presence of permanent factors such as buildings, rails and prepared polo fields

• Practice and stabling facilities

• The organisation and preparation for the event

• The importance of

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