Valuation Office Agency
1.1 This instruction applies to all rateable racing stables.
1.2 This section does not cover premises used as riding and livery stables, stud stables, private non-domestic stables, point to point stables and polo grounds.
1.3 Locations
1.4 The training of racehorses stretches back over 400 years and, as the sport developed, certain locations grew as centres for the activity. The choice of locations stemmed from two main factors: proximity to racecourses and the suitability of the area for the training of racehorses, in particular the availability of suitable grass gallops. With the advent of all-weather gallops, training has changed and the need for large acreages diminished. Historically, the main centres for training are at Newmarket in Cambridgeshire, Lambourn in Berkshire and Malton and Middleham in Yorkshire. Other areas with a concentration of trainers include Epsom, Cheltenham, Oxfordshire, Sussex, and Wiltshire.