Equestrian Establishments: Rating (Hansard, 28 October 1997)

§ Baroness Hayman

Riding schools, racecourses and other equestrian establishments are subject to non-domestic rates to the same extent as property used by other businesses, sport and leisure interests. We see no case for treating them more favourably. However, we are currently reviewing the non-domestic rating system as part of our wider review of the local government finance system. In that context we will consider the extent to which certain property, including that of non-profit making sports clubs, should receive rate relief.