Case No. UKUT-0237-(LC)-UTLC-No:-LC-2021-261

11.The hereditament was first entered into the rating list for Rother District Council by Valuation Officer Notice (“VON”) dated 6 October 2013 at a rateable value of £25,000, with effect from 1 April 2010. Following representations made on behalf of the appellant, the rateable value was subsequently reduced by VON dated 16 July 2014 to £20,250 with effect from 1 April 2010.12.A proposal was made on behalf of the appellant on 28 September 2017 on the grounds that the rateable value of £20,250 was incorrect and excessive by reason of a VTE decision of 21 June 2017. The decision concerned Stables at Bourne Hill House, Horsham, West Sussex, where it was determined by the VTE that stables forming part of a significant equestrian area were within the curtilage of the house and therefore domestic property. The Valuation Officer did not consider the proposal well founded and refused to alter the rating list. The disagreement was referred to the VTE as an appeal against the refusal and was heard on 25 February 2021. The VTE decision was that the stables were not domestic property, although the appeal was allowed in part by a reduction of £50 for each of the six loose boxes situated within the arena, which had been established to be temporary not permanent. 13.Meanwhile, the VTE’s Bourne Hill House decision was appealed by the Valuation Officer and the appeal was heard by this Tribunal on 19 February 2019. By its decision dated 21 June 2019, Corkish (VO) v Bigwood [2019] UKUT 191 (LC) (“Bigwood”), the Tribunal upheld the decision of the VTE that the stables in that case were domestic property and dismissed the appeal.