§ Mr. Lathamasked the Secretary of State for the Environment whether he will include proposals within the forthcoming legislation on local government finance to exempt buildings used for horses from liability to rates.
§ Mr. WaldegraveNo. Racing stables, livery stables, riding schools and racecourses have never been exempt from rates, as they do not constitute an agricultural use of 381W land or buildings. I understand that the question of the rating of buildings used for the breeding of horses for other than agricultural purposes is currently being tested through the courts. It would therefore be inappropriate for me to comment further.