# The Non-Domestic Rating (Stud Farms) (England) Order 2009

S.I. 2009/3177 · made 3 December 2009 · revised to 3 March 2017

Paragraph 2A of Schedule 6 to the Local Government Finance Act 1988 provides for deductions from the amount which would otherwise be the rateable value of hereditaments comprising buildings used in whole or in part for the breeding and rearing of horses and ponies, or for either purpose, and which are occupied together with agricultural land or buildings (“stud farm hereditaments”). The deduction is to be the smaller of a specified amount and the amount which would otherwise be the rent that a hypothetical tenant would pay for so much of the hereditaments as consist of buildings used for such purposes.

Made under: Local Government Finance Act 1988 (Section 143, Schedule 6 paragraph 2A)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-stud-farms-england-order-2009/pdf/uksi_20093177_en.pdf; Explanatory Memorandum https://openlegislation.uk/non-domestic-rating-stud-farms-england-order-2009/pdf/uksiem_20093177_en.pdf

## Introductory text

Rating And Valuation, England
Made 3rd December 2009
Laid before Parliament 9th December 2009
Coming into force 1st April 2010
The Secretary of State, in exercise of the powers conferred by section 143(2) of, and paragraph 2A(2)(a) of Schedule 6 to, the Local Government Finance Act 1988, makes the following Order:

## 1 Citation, application and commencement

This Order, which applies to England only, may be cited as the Non-Domestic Rating (Stud Farms) (England) Order 2009, and shall come into force on 1st April 2010.

## 2 Specified amount – deduction in rateable value

The amount specified for the purposes of paragraph 2A of Schedule 6 to the Local Government Finance Act 1988 (deductions from valuation of hereditaments used for breeding horses, etc) is—
(a) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on 1st April 2010, £4,200;
(b) in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled on or after 1st April 2017, £4,700.

## 3 Revocation and saving

(1) Subject to paragraph (2) the Non-Domestic Rating (Stud Farms) (England) Order 2004 is revoked.
(2) The Non-Domestic Rating (Stud Farms) (England) Order 2004 shall continue to have effect in respect of the rateable value of any hereditament shown in a non-domestic rating list compiled before 1st April 2010.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Barbara Follett
Parliamentary Under Secretary of State
Department for Communities and Local Government
3rd December 2009

## Explanatory note

(This note is not part of the Order)
Paragraph 2A of Schedule 6 to the Local Government Finance Act 1988 provides for deductions from the amount which would otherwise be the rateable value of hereditaments comprising buildings used in whole or in part for the breeding and rearing of horses and ponies, or for either purpose, and which are occupied together with agricultural land or buildings (“stud farm hereditaments”). The deduction is to be the smaller of a specified amount and the amount which would otherwise be the rent that a hypothetical tenant would pay for so much of the hereditaments as consist of buildings used for such purposes.
This Order prescribes £4,200 as the specified amount as regards stud farm hereditaments shown in a non-domestic rating list compiled on or after 1st April 2010. That amount is £700 more than the amount specified in the Non-Domestic Rating (Stud Farms) (England) Order 2004 (“the 2004 Order”).
Article 3 revokes the 2004 Order with effect from 1st April 2010 subject to a saving relevant to stud farm hereditaments shown in a non-domestic rating list compiled before that date.

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Source: https://www.legislation.gov.uk/uksi/2009/3177 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-stud-farms-england-order-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.