Equestrian Centre At Court Lodge Farm, Sandhurst Road, Bodiam, Bodiam, East Sussex, TN32 5UJ

What was argued and what the tribunal found

The appellant argued that 20 stables and associated equine facilities adjacent to the Oast House should be exempt from rating as domestic property and appurtenances to the dwelling under section 66(1)(b) of the Local Government Finance Act 1988. The tribunal found that the stables were not an appurtenance to the house because they were owned by The Propane Company Ltd whilst the Oast House was owned by Miss Jessica Sternberg separately, and the stables were not mentioned in the title deeds. The tribunal therefore determined the stables should remain rateable but allowed the appeal in part by reducing the value of 6 indoor loose boxes within the equestrian centre from £250 to £200 per unit, and declined to apply an end allowance for planning restrictions.

Summary generated from the decision text and checked against it. The appellant was The Propane Company Ltd, represented.

Grounds argued

• Relief or exemption · decisive
• Valuation method
• Quantum or end allowance

Evidence

Expert report, Photographs, Earlier tribunal decisions

Cases cited

Methuen-Campbell v Walters; Trim v Sturminster RDC; Martin v Hewitt; Seabrook v Alexander; Levinson v Robeson and Gray; The Collection (Management) Ltd v Jackson; Head v Tower Hamlets LBC; Lotus and Delta v Culverwell; Robinson Bros (Brewers) Ltd v Houghton and Chester-Le-Street Assessment Committee; K Shoe Shops Ltd v Hardy; Oldschool & Oldschool v Coll; Telereal Trillium v K Hewitt; BPP Holdings Ltd Revenue and Customs Commissioners; Galgate Cricket Club v Doyle

Hearing

25 February 2021