188体育

1.1 This instruction applies to all Polo Grounds/ clubs.

1.2听Most clubs are affiliated to the governing body for polo, responsible for setting the rules and regulations.听

1.3听The quality of the clubs and grounds vary tremendously from modest local grounds to the high profile/ prestigious clubs with super flat pitches. Generally the higher the level of polo being played (ranging from low goal to high goal) the higher the quality of the polo pitch.

1.4听In addition to the polo pitches, the听hereditament听may also have a clubhouse, ground maintenance facilities and practice areas referred to as 鈥榮tick and ball鈥� grounds. Some but not all will also have stabling as well as ancillary equine facilities such as horse walkers and canter / exercise tracks.

1.5 Most polo grounds maybe categorised as one of the following types:

a. Affiliated clubs playing high goal polo

b. Other affiliated clubs

c. Unaffiliated private grounds / clubs the best of which maybe better than some affiliated clubs. Where 鈥榩olo is the predominant use, due to the polo pitch element these should be valued (and SCAT coded) as Polo Grounds and Premises rather than Stables & Loose Boxes or Riding Schools & Livery Yards.

1.6 A polo team consists of 4 players. Each player is handicapped from 2 to 10. The sum of the players handicap is the team handicap. The standard of matches is found by the team handicaps:

Each period of play, known as a chukka, is 7 minutes and the ideal is to have a fresh pony for each chukka. In low goal matches players may manage on 2-3 ponies.

1.7 The polo season in the UK is from May to September and indoor or arena polo is played throughout the winter.

1.8 Although it is the glamour of the high goal polo tournaments supported by Royal interest that capture the media and public interest 90 % of polo is played by amateurs at 2 goals or less at smaller venues around the country.

1.9 The 鈥榩olo industry鈥� relies heavily on patronage and sponsorship.

List Description: Polo Ground and Premises

Scat Code: 216

Suffix: G听

Bulk Class: M

3.1 The Animal & Rural Class Co-ordination Team (CCT) has overall responsibility for the co-ordination of this class.听 Each Regional Valuation Unit (RVU) has a representative on the team.听 The team is responsible for the approach to and the accuracy and consistency of polo grounds.

4.1 RVU will be responsible for referencing, gathering facts and valuation.

4.2 The Animal & Rural CCT will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists.听 Caseworkers have a responsibility to:

• follow the advice given at all times 鈥� practice notes are mandatory
• not depart from the advice given on appeal or maintenance work without approval from the CCT
• seek advice from the CCT before starting any new work

5.1 There is no specific legal framework for this class, although challenges may be made regarding:

• identifying the correct unit of assessment:

• the domestic/ non domestic borderline

• agricultural exemption

• dealing with seasonal use/ temporary buildings

Taking each one in turn -

5.2 Identification of the 鈥淯nit of Assessment鈥�

Increasingly many equestrian establishments and leisure venues are diversifying into a multitude of other uses, often incorporating farm shops, cafes and the like.

Care should be taken in identifying the correct rateable occupier, particularly where facilities are shared between different ventures.

5.3 Domestic/ Non Domestic borderline

Occupiers may contend that their polo grounds are ancillary to their dwelling houses and that, as a consequence, not subject to non-domestic rating. This argument should be firmly rejected. A polo ground, 鈥渟tick and ball鈥� practice ground or extensive range of stabling for polo ponies should not be regarded as a domestic 鈥渁ppurtenance鈥� under section 66(1)(b) of LGFA 1988.

5.4 Agricultural exemption

Any argument that polo grounds fall within the agricultural exemption provisions of Schedule 5 to the Local Government Finance Act 1988 (LGFA 1988) should be resisted. Specifically, paragraph 2(d) of Schedule 5 to LGFA 1988 excludes 鈥榣and used mainly or exclusively for sport or recreation鈥�.

A typical scenario may include land used for polo less than 28 days a year, but used as grazing for the remainder. This mixed use does not exempt the land from rating as para 2(1)(a) defines 鈥渁gricultural land鈥� as:

鈥渓and used as arable, meadow or pasture ground only鈥� (emphasis added)

Where difficulties arise, cases should be referred to the Technical Adviser.

5.5 Dealing with seasonal use/ temporary buildings

Due to the seasonal nature of polo, it may be argued that due to the infrequent use of facilities and use of often temporary buildings - rateability cannot be proven due to transience.

When considering this context, it would not be unreasonable to bear in mind the following:

• The presence of permanent factors such as buildings, rails and prepared polo fields

• Practice and stabling facilities

• The organisation and preparation for the event

• The importance of the event locally

• The number of spectators attending and the financial return to the organisers

• The prospect of annual continuance

6.1 Inspections should be carried out in accordance with the Valuation Office Agency Property Inspectors Manual.

6.2 When inspecting a polo ground, property inspectors should record the location and description of to include the following:

• location
• site - size, shape, and topography
• buildings infrastructure - number and type of stables
• ancillaries 鈥� tack rooms, storage, arenas etc
• gallops 鈥� length, construction, and surface
• land 鈥� agricultural, turn out and domestic boundary
• services - heating energy source and water source
• car parking
• photographs of the main constituent parts of the site.

6.3 An inspection checklist is appended to this section (Appendix 1) and should be completed for all new properties, updated for maintenance work, and stored in the property folder of the Electronic Document Records Management (EDRM) system.

6.4 Polo Grounds

A polo club is likely to have several grounds, and each will probably have its own characteristics: the best being reserved for tournament games (with other clubs) and the poorer quality ones used for club chukkas. Accordingly, separate areas should be recorded for each individual ground together with their attributes:

• the quality of the surface including its relative flatness. In common with other sporting pitches the best grounds aim to provide as true a playing surface as possible. This is likely to only be achieved after extensive levelling of the ground. The type of matches played (handicap level) will be an indicator of the likely quality.
• the nature of the subsoil, pitch construction including details of drainage, water source and method of irrigation
• the level of maintenance. The traditional method of 鈥渢reading in鈥�, the replacement of displaced divots between chukkas (periods of play) by the spectators, is often augmented by a rather more scientific repair regime after games.

According to the industry a polo pitch should be a minimum length of 230m and a maximum of 275m by 185m wide although if boarded it need only be 145m wide. In addition, there should be a safety zone of approximately 9m to each side and 27m at each end. Polo pitches are therefore normally between 5-6.5 hectares.

The goal posts are 7.32m apart for normal play, 14.64m when playing with widened goals, and at least 3.05m. They are designed to be collapsible in case of collision.

The larger clubs will also have 鈥渟tick and ball鈥� grounds, which are used for practice. The extent and quality of these areas should also be recorded.

Where grounds are subject to any form of disability, e.g., they are liable to flooding; this should be clearly described on the survey.

Polo grounds should be measured in hectares for rating purposes.

6.5 Stabling

Some grounds will have stabling, possibly with livery facilities, others will not.

If the establishment has stables, it is important to record the number and type available, together with their size and mode of construction.

Ancillary facilities will also need to be recorded. These will generally include tack rooms, feed stores, hay and straw barns or other storage areas.

Some grounds will have no long-term stabling facilities, but have ponies supplied by specialist livery stables on match days. 听With the advent of the modern motorway network, it is not uncommon for such ponies to be transported long distances by articulated horse transporters. Most venues will therefore have 鈥減ony lines鈥� - where ponies that have been transported to the site can be tethered before or after chukkas and in between games.

Stables and ancillaries should be measured in accordance with the inspection checklist guidance.

6.6 Clubhouses

Clubhouses at polo grounds will vary in size and attributes, from the simplest of pavilions, with basic changing and refreshment facilities, to a quality set of purpose-built buildings laid out to the highest standards. Top quality grounds will have grandstands, bars and restaurant facilities or tearooms, in addition to changing rooms and administrative offices. There may also be suites for overnight accommodation of players.听 These will be measured to gross internal area (GIA).

Where the property is used as a venue for event purposes, unrelated to polo, details should be obtained regarding the extent and frequency of these events together with any appropriate consents. This might include a licence permitting weddings or civil partnership ceremonies.

Larger events might include tented 鈥渧illages鈥� and marquees and the degree of permanence of the temporary accommodation should be noted. Receipts for this income should be obtained together with details of this income stream including the entry fees, visitor numbers, and the range of hospitality options offered.

6.7 Arenas

Both indoor and outdoor all-weather playing surfaces, to considerably extend the playing season, maybe present.

Playing surfaces are likely to vary, some may be waxed artificial turf, others mixtures of sand, sawdust and/or pulverised rubber. Drainage is also an important consideration. Details of the type of playing surface, the type and quality of artificial lighting should also be noted.

Arenas should be measured to GIA.

7.1 Rating surveys should be captured on the Rating Support Application (RSA). Plans and surveys should be stored in the property folder of Electronic Document and Records Management (EDRM).

7.2 Historically, many different sub-location codes have been used to value this type of property across the country. For revaluations 2026 onward, the national sub location of POLO should be used.

7.3 The common use codes used to record the various stables/boxes that may comprise a polo ground are outlined in the table below.听 These should be recorded as units, e.g.,12 stables and not in square metres.

Only stables or stalls should be captured as an accommodation use code.听 Everything else should go in 鈥榦ther additions.鈥�

The common use codes used to record the various 鈥榦ther additions鈥� are outlined in the table below:

8.1听Polo grounds should be based on the rentals method.听 The Notice Requesting Statutory Information (Form of Return) for this class of property is typically obtained using VO 6003.

8.2听It is accepted rental evidence may be limited for this class, and a hybrid valuation approach to some grounds maybe considered appropriate where there is an additional revenue stream, not already reflected in the valuation of the premises or pitches.

8.3 Analysis of evidence

The analysis of evidence should be on an all-inclusive basis, to reflect tack rooms, food stores, admin offices, rug rooms, maintenance storage and hay barns within box/stable prices.听 This inclusive basis must be in proportion to the number of stables on site. Where any non-standard features exist, such as disproportionate sized offices or hospitality suites, these must be stripped out.

The two main problems in analysis are the approaches to stripping out or apportioning the rent/value relating to domestic accommodation and areas of land.

Valuers should be aware that stripping out the full rental value of domestic accommodation (if based on other non-composite dwellings within the locality), may not be appropriate.

Where there is other land with a polo ground, other than the pitches themselves, consideration should be given to stripping this out of the rental value.

It is recommended that advice on analysis and adjustment is sought from the Class Coordination Team (CCT) where rents include amounts for domestic accommodation or land.

8.4 Stables

Construction and layout of stables, where present, will vary. Traditional boxes will be brick built with a pitched tile roof with an overhang to provide shelter from the weather. Some older styles have what are termed 鈥榗aged boxes鈥� where a run of boxes and a 鈥榗orridor鈥� are within the structure of the building providing full protection from the elements but often at the expense of access difficulties. A modern version of this is the 鈥楢merican barn鈥� arrangement where typically a large 鈥榓t cost鈥� type barn will be divided up by block partitions to have boxes running the length of both of the longest walls with back-to-back boxes down the middle of the barn.

These barns will often be open ended to provide the proper ventilation necessary to prevent the spreading of infections.

8.5 The valuation of the stables forming part of a polo ground will normally be based on prevailing local values of other stables.

8.6 There may need to be an addition of up to 25% on 鈥榓verage/ standard鈥� stables to reflect additional quality/size benefits.听 It would be expected that the maximum 25% addition would be appropriate for those stables which have additional outdoor pens attached to them.

8.7 Similarly, a discount from the 鈥榓verage / standard鈥� rate may be justified where the stabling provides a particularly low standard of accommodation compared with the average. For example, smaller pony stables or stalls.

8.8 Outdoor timber stables will not be discounted simply because of their construction. However, a discount from the standard rate maybe applicable for quality reasons following an exercise of valuer judgement.

8.9 Pony lines are reflected in the value of the polo pitch and should not be valued as a stable.

8.10 Ancillaries

8.11 Tack rooms, hay/bedding stores, rug rooms, yard maintenance stores and admin offices should all be shown in the valuation.听 These items will be considered as being reflected in the box/stable value, and shown as a nil value, but only in proportion to the number of stables on site.

8.12 Other ancillaries that maybe on site include horse walkers, indoor and outdoor arenas and spectator areas, which should be added to the valuation.

8.13 CCTV or other security systems installed for monitoring the health and well-being of the horses as well as for security protection should be valued.听 Valuation guidance from the CCT should be referred to where this is the case.

8.14 Polo Pitches

8.15 The value of the polo pitch will vary, with high goal pitches likely being the best quality and most valuable.听 Valuation guidance from the CCT should be referred to regarding the pitch value.

8.16 Additional Income

8.17 An addition to reflect revenue received from other unrelated sources such as regular hospitality or other functions maybe appropriate. This figure will be a percentage of the additional income generated by significant non polo activities hosted on site. Revenue from one off events or where other uses have no prospect of continuance should be disregarded.听 Where a hybrid method is used to add additional income to the valuation, valuations should still be entered on the Rating Support Application (RSA).听 Any additional听rateable value听attributable to major events should be shown in 鈥榦ther additions鈥� under the code EVI. A full record of how this sum has been calculated must be shown in RSA remarks.

听8.18 Relativities

Relativities may require tuning to reflect individual circumstances following the exercise of valuer judgement.

Rating Support Application (RSA)

Survaid

Valuation Panel 1 (VP1) animal & rural class co-ordination team (CCT) members

SharePoint guidance for G class suffix

Please remember that horses can be unpredictable and sometimes dangerous animals, so always have Health & Safety considerations in mind. These include:

• Wear safety footwear and appropriate clothing.
• Do not enter a stable or loose box occupied by a horse.
• Do not enter an arena or indoor school without making sure it is safe to do so.
• Do not use laser measuring devices near people and animals.

BEFORE LEAVING THE OFFICE

• Print out from VMS a site plan, showing buildings and surrounding fields.
• Always run an internet search on the address or name of the site for up-to-date information and what you may expect to find.
• Download any useful information relating to the property off the internet.
• Ensure that your scheduler is up to date and shows your itinerary.

ON SITE

a) Identifying the hereditament

Using the site plan that was prepared in the office before the inspection:

• Mark the boundaries of the whole hereditament - include any domestic and agricultural elements.
• Identify and mark up on the plan any domestic occupation within the hereditament - these will be subject to Council Tax and will need to be banded.
• Identify and mark up on the plan any parts that will qualify for agricultural exemption - identify field by field, building by building.

The remainder may be subject to non-domestic rates (NDR)

b) Photographs

Whilst on site take plenty of photographs for evidential purposes and to minimise the risk of needing to re-inspect. These should include:

• Each of the dwellings, buildings, arenas, facilities, and yards.
• General views, showing the relationships between the buildings and other elements and their proximity to each other,听e.g.听听views from stable door to arena or domestic property, and听vice versa.
• Any physical boundaries and their juxtaposition with buildings.

c) Use

Identify the main equestrian uses of the property.听

• Private stables. See听Domestic Checklist听(Appendix 1.1)
• Livery Yard
• Riding School
• Competition Yard / Equestrian Events / Shows
• Stud Farm. See听Stud Checklist听(Appendix 1.2)
• Racing Stables. See听Racing Stable Checklist听(Appendix 1.3)
• Dealer鈥檚 Yard
• Trekking / Hacking Centre
• Riding for the Disabled. See听RFTD Checklist听(Appendix 1.4)
• Agricultural Horses (often Shire horses) used on land. See听Agricultural Checklist听(Appendix 1.5)

There may also be other uses,听e.g.,听shop; club; self-catering holiday units; caravan storage; kennels & catteries; machinery storage; agricultural engineer鈥檚 workshop,听etc.听 These may be ancillary to the equestrian use, or part of another enterprise, and perhaps rateable occupation, altogether.

INSPECTING

APPENDIX 1.1 Domestic Checklist

APPENDIX 1.2 Stud Checklist

Stud buildings are rateable, but in certain limited circumstances some relief from rate payment is available (see LGFA 1988 Schedule 6).听

Broadly, this relief will only apply to stables, foaling boxes, stallion boxes, and covering yards or any other buildings used for breeding or rearing horses and/or ponies, where:

(a) The stud operations are part of an otherwise exempt working farm, and

(b) The stud buildings are occupied together with over 2 hectares of land which is used predominantly as exempt agricultural land听other than for the pasturage of horses or ponies.

Generally, the key element for the operation of a stud farm is the availability of paddocks, not the stabling.听 Mares and foals will, except in bad weather, spend all day in the paddocks in the spring and be out at night as well in the summer and autumn.听 A stallion may spend more time in its stable.

APPENDIX 1.3 Racing Yard Checklist

Trainers of racehorses vary from those with a permit to train a few horses for themselves and immediate family to fully licensed trainers who may have over 200 horses in training on behalf of many owners.听 In all cases they must satisfy the Jockey Club鈥檚 strict requirements that they are suitably qualified to train racehorses and that their premises, known as a Yard, meet the standards expected for the proper care of racehorses.听 There is a requirement for the trainer or one of his staff to be resident on site or very close to it at all times.听 Without a licence or permit, a trainer is unable to enter horses for races on any racecourse.

APPENDIX 1.4 Riding for the Disabled Checklist

Disabled exemption is a complex area of rating.听 Section 2, part 6 of the Rating Manual should be referred to when queries of this nature arise.

APPENDIX 1.5 Agricultural Checklist听

1. Market appraisal

1.1 The number of clubs affiliated to the UK鈥檚 governing body, The Hurlingham Polo Association (HPA), has dropped in recent years, from around 70 in 2013 to the current level of 64. The industry reports that numbers of private grounds have also reduced.

1.2 This decline is primarily due to the sports reliance on corporate entertainment, sponsorship, and patronage, which has been severely impacted by COVID restrictions curtailing events.

1.3 Polo as a sport has traditionally been dependant on international travel, in that, the annual World Polo circuit covers England, Europe, Argentina and America. Again, imposed travel restrictions and quarantine requirements have hindered competition and the general enjoyment of the sport.

1.4 The industry reports a lack of suitably trained staff as being of concern, the reasons being twofold in that resident grooms are difficult to find for what is essentially a seasonal sport and recent restrictions on staff movements from overseas.

1.5 COVID restrictions and the limited number of competitions held, have resulted in a marked drop of HPA membership from around 3,400 in 2015 to 2,500 in 2021. In addition, it should be noted, the membership profile has changed markedly with only 1300 of these being full playing members as opposed to daily pass holders only.

2. Changes from the last practice note

2.1 There are no significant changes in approach, although to aid consistency across the network and comparison with other equine classes, a decision has been made to reflect certain other additions within box / stable prices. Namely ancillary buildings to the stabling such as tack rooms, feed stores and mess rooms. Facilities such as indoor arenas, horse walkers and surfaced exercise areas will continue to be shown as separate items within summary valuations.

2.2 Where rents include an amount for such items, analysis of box prices may show modest pro rata increases, this will not impact however on rateable values. Any increases in R2023 Rating List levels will be restricted to locations where it can be proven rents have risen.

3. Ratepayer discussions

3.1 Discussions have been held with the HPA

4. Valuation scheme

4.1 As with the 2017 list, polo grounds should principally be valued using the rentals method.

4.2 It is acknowledged however, that there will be circumstances when it is appropriate to undertake a hybrid valuation where income streams such as those received from wedding and venue hire are not already reflected in the rates above. Such use should be valued using a percentage of the additional turnover generated and data captured in RSA under 鈥榦ther additions鈥�.

4.3 Categorisation of the polo ground is a key factor affecting valuation and it is important that due consideration is given at the analysis stage. Although considerable judgement maybe needed to determine the most appropriate values for pitches and practice areas the differences between low and high goal pitches should be readily apparent, reflected not only by the standard of tournament played but their physical attributes, for example mowed fields or super flat, well-drained and irrigated grounds.

4.4 The more prestigious grounds and clubs are likely to command higher rents as they can provide 鈥榟igher goal鈥� play and therefore host the larger tournaments.

4.5 It is recommended that the analysis and valuation of the grounds element for R2023 is in terms of price per hectare or acre, taking into account these factors. This follows the approach in 2017.

4.6 Polo Clubs and grounds are by their nature often very individual and there will frequently be elements that seem to deviate from the perceived norm, such as a very high quality of the outdoor playing surface and stabling when compared to a standard livery yard. This will need special consideration and judgement in applying the appropriate adjustment.

4.7 Class Coordination Team members should be approached when dealing with both Check, Challenge & Appeal and maintenance work on this class.

1. Market Appraisal

1.1 Although membership of The Hurlingham Polo Association (HPA) has remained broadly static for the period 2011-2014, closer analysis within the categories of membership reveals contradictory trends:

• Individual adult membership has fallen from 3,034 in 2011 to 2,724 in 2014 whereas;

• Membership of those in education, Schools and University Polo Association members (SUPA), have increased from 379 in 2011 to 678 in 2014.

1.2 It is generally felt that this fall in individual adult membership has had a greater effect on the lower goal clubs and polo schools which probably accounted for much of the rise in affiliated clubs from 32 in 2005 to the present 70. Conversely there is a growing trend for polo linked to academic institutions where SUPA membership is on the increase.

1.3 In essence it appears that it is the newer clubs which were aiming to bring new people into the sport which have felt the effects of recession, whereas the established clubs seem to have faired comparatively well.

1.4 Prestigious corporate sponsorship remains available for major 鈥榟igh profile鈥� tournaments, which continue to attract significant visitor numbers.

2. Changes from the last Practice Note

2.1 Whilst a rentals basis of valuation remains unchanged, it is now considered appropriate to reflect any significant receipts from 鈥榥on polo鈥� related activities such as corporate functions and weddings. Where it can be proven this unrelated income is sustainable, an addition should considered (see para 4.2) to the Rateable Value of land and buildings.

2.2 Greater emphasis should be given to pitch values, particularly for the top clubs. Which historically have often been based on prevailing agricultural land values.

3. Ratepayer Discussions

Discussions are to be held with The Hurlingham Polo Association (HPA), the governing body for the sport. These are unlikely to impact on the contents of this Practice Note, but will assist in the valuation of the more prestigious clubs.

4. Valuation Scheme

4.1 As with the 2010 Rating Lists polo grounds should principally be valued via the rentals method.

4.2 It is acknowledged that there may also be circumstances when it is appropriate to undertake a hybrid valuation where there is an income stream such as wedding and venue hire not already reflected in the rates above. Although likely to be based on a percentage of gross receipts this is expected to be only a small proportionate addition to the valuation/ assessment of RV. This must be recorded on RSA under 鈥榦ther additions鈥�.

4.3 Buildings including stables, clubhouses and arenas will continue to be based on either a unit rate or price per square metre derived from local equestrian scales.

4.4 Categorisation of the grounds is a key factor affecting valuation and it is important that due consideration is given at the analysis stage. It was apparent that the range of values adopted for polo pitches and practice grounds in 2010 was much too narrow and arguably at times less than the agricultural value. This created little variation between the facilities found at the best and more basic clubs.

4.5 Although considerable judgement maybe needed to determine the most appropriate values for pitches and practice areas in 2017, the differences between low and high goal pitches should be readily apparent, reflected not only by the standard of tournament played but their physical attributes i.e mowed fields or super flat, well drained and irrigated grounds with high sward quality.

4.6 It is clear that the more prestigious grounds and clubs may command a higher rent as they can provide 鈥榟igher goal鈥� play and therefore host the larger tournaments.

4.7 It is recommended that the analysis and valuation of the grounds element for 2017 is in terms of price per hectare or acre, taking into account these factors. This follows the approach in 2010.

4.8 Polo Clubs and grounds are by their nature often very individual and there will frequently be elements that seem to deviate from the perceived norm, such as a very high quality of stabling when compared to a standard livery yard. This will need special consideration and judgement in applying the appropriate adjustment.

1. Co-ordination Arrangements

Polo Grounds are a Group co-ordination class and as such responsibility for ensuring that the appropriate co-ordination takes place lies with individual Groups. As there is known to be only limited rental evidence for this class, it is important that Groups co-ordinate across boundaries, using fully the procedures described in RM Section 6: Part 1 and Practice Note 1 鈥� Revaluation 2010.

For R2010 Special Category Code 216 should be used. As a Group Class, the appropriate suffix letter should be G.

2. The Economic Background [as at July 2008]

Since the R2005 AVD (1 April 2003), polo as a sport has continued to attract a growing number of players and spectators. Investment in new clubs continues to grow and there are now significantly more opportunities to play in areas that hitherto have not been noted for their polo facilities, as well as in the more traditional heartlands in the south of England. At the start of the 2008 season wealthy 鈥減atrons鈥� were still coming forward to sponsor their teams鈥� progress in a multiplicity of tournaments and competitions but with the generally gloomy economic climate at AVD (1 April 2008) prospects of continuance may not be as bright.

More generally, polo is no longer the exclusive game for the wealthy that it was once perceived to be, but it is still an expensive sport in which to participate.

3. Rental Analysis

Analysis should be carried out in accordance with the main section (paragraph 4).

4. Valuation

Valuations should be carried out in accordance with the main section (paragraph 5).

5. IT Support

The development within RSA of analysis and valuation scales specifically for sports grounds, sports clubs and equestrian occupations should enable input of factual data in one or more survey units to achieve valuations that follow the recommended approach.

MASTER LIST of POLO GROUNDS in ENGLAND & WALES

See also and

together with the websites of individual polo clubs