Case No. UKUT-311-(LC)-UTLC-Case-Number:-LC-2022-105

5.The property under appeal comprises stables and training facilities for racehorses, often known as “a yard”, being the term applied to the traditional layout of stabling around a central yard. It was evident from my inspection of this property and others that stables (sometimes known as boxes) in racing yards come in many guises. They vary from brick or block built structures housing a single horse to barns containing a number of loose boxes or stables. Modern versions of this latter arrangement are commonly known as ‘American Barns’. Some sites have a combination of both types. For the sake of simplicity I will refer to stables whether I am alluding to individual stables or those inside a barn.6.The property is situated just to the west of the village of Sutton Veny, about 2.75 miles east of Warminster and 20 miles northwest of Salisbury. It originally formed part of a much larger adjacent complex of stables and facilities known as “The Beeches”. I will say more about The Beeches when I consider the comparables. Access to the property is through The Beeches by means of a road that serves both sites.7.The primary building on site is a large ‘American Barn’ of timber portal frame construction with a pitched roof covered in corrugated sheets. There are a number of roof lights to provide daylight to the interior and the whole structure sits on a concrete base. Internally the barn was originally configured with 12 stables down either side of a central corridor. Each stable is constructed of timber and galvanised steel, the timber parts extend up to a height of about 1.2m and the remaining metre or so of the box is made up of galvanised bars placed vertically at spacings of about 10cm. This arrangement allows the horses to see out and assists in keeping the barn ventilated. There are drains in the floor to help with the cleaning out and hosing down of the stables. Latterly, two of the stables have been converted to other uses. It was not clear when this change took place but both experts agreed that for the purposes of the 2017 Rating List, the barn contained 22 stables. The site also includes a timber office/storage building and a block of four loose boxes in one of the paddocks. These boxes are again of timber and galvanised steel construction on a concrete base. I heard from the appellant that they were not licensed by the British Horseracing Authority (“BHA”) and could not therefore be used to stable racehorses. Unlike the rest of the site these loose boxes were not connected to mains electricity or water supplies, so both parties attributed a reduced value to them.8.The final significant structure on site is a “horse walker”. A horse walker is a circular rotating device with a number of compartments in which horses can walk at various speeds. Its purpose is for exercise but particularly to warm up and cool down horses either before or after they are fully exercised on the gallops. The horse walker at the property is of an unusual design. It is covered and the rotating element is attached to the apex of the roof, thereby allowing space for lunge ring underneath. The original supplier was initially unable to recall the actual cost but later confirmed that the project as a whole would have amounted to £45,000.9.The property has access to an adjacent gallops which forms part of the demise of The Beeches. Gallops are a defined and specially constructed course for exercising and training horses. They vary in length and in surface material but the two examples I inspected including the one adjacent to the property were markedly uphill in layout and had a surface of shredded rubber. The demise at the property also includes 2.33 acres of paddocks used for grazing. Mr Albert calculated the grazing area to be 1.74 acres. A further area of paddocks amounting to 8.33 acres is held on a separate licence at a nominal rent. The appellant also pays an additional fee of £80 per horse per month for access to the gallops.