Is livery VAT exempt: Livery Statutory Rules
The Livery Statutory Rules carries 8 published figures read from 2 sources' own pages, from 1 to 18 year, read 24 October 2026.
- 51 to 4
- 4 to 7
- 7 to 10
- 10 to 12
- 12 to 15
- 315 to 18
Bands
| Bucket | Value |
|---|---|
| 1 to 4 | 5 figures |
| 4 to 7 | 0 figures |
| 7 to 10 | 0 figures |
| 10 to 12 | 0 figures |
| 12 to 15 | 0 figures |
| 15 to 18 | 3 figures |
6 of the 14 named sources read in full publish a figure; 8 publish none, read 24 October 2026.
By duty
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| dutypassport ownership update after buying | 30day | 30 to 30day | 1 |
| dutypassport return after death | 30day | 30 to 30day | 1 |
| dutyminimum age to ride out unsupervised | 16year | 16 to 16year | 1 |
| dutyminimum age to be left in charge of the business | 16year | 16 to 16year | 1 |
| dutyT23 storage before treatment | 7day | 7 to 7day | 1 |
| dutyT23 compost storage after treatment | 12month | 12 to 12month | 1 |
| dutyexercise pool water standing time | 7day | 7 to 7day | 1 |
| dutylicence decision target | 10week | 10 to 10week | 1 |
| dutylicence renewal notice to holder | 3month | 3 to 3month | 1 |
| dutylicence renewal application lead time | 10week | 10 to 10week | 1 |
| dutyinspection notice for a private dwelling | 24hour | 24 to 24hour | 1 |
| dutyunannounced visit interval | 12month | 12 to 12month | 1 |
| dutymaximum licence length | 3year | 3 to 3year | 1 |
| dutymaximum imprisonment for a welfare offence | 51week | 51 to 51week | 1 |
| dutynotice after a horse is seized | 24hour | 24 to 24hour | 1 |
| dutywait before a seized horse may be destroyed | 7day | 7 to 7day | 1 |
| dutytime to pay the local authority's costs | 7day | 7 to 7day | 1 |
| dutypassport return after death (Wales) | 30day | 30 to 30day | 1 |
| dutyminimum age of riding establishment licence applicant | 18year | 18 to 18year | 1 |
| dutyregister of horses aged three years and under | 3year | 3 to 3year | 1 |
| dutyriding establishment licence duration | 1year | 1 to 1year | 1 |
| dutylicence continuation after holder's death | 1year | 1 to 1year | 1 |
| dutyno hiring out of horses aged three years or under | 3year | 3 to 3year | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (23)
- Welsh Government code of practice for the welfare of horses, read 2026-10-24:
of 51 weeks and/or fined.
- GOV.UK getting and using a horse passport, read 2026-10-24:
Contact the Passport Issuing Organisation (PIO) within 30 days to update the passport ownership details.
- GOV.UK getting and using a horse passport, read 2026-10-24:
Within 30 days of the horse’s death, return its passport to the PIO that issued it.
- Welsh Government code of practice for the welfare of horses, read 2026-10-24:
done within 30 days of the death of the horse.
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
An inspector does not have right of entry to any part of site premises used as a private dwelling, unless they give 24 hours’ notice to the occupier.
- Welsh Government code of practice for the welfare of horses, read 2026-10-24:
written notice within 24 hours of seizing
- Riding Establishments Act 1964, read 2026-10-24:
Every local authority may, on application being made to them for that purpose by a person who is an individual over the age of eighteen years or a body corporate, being a person who is not for the time being disqualified,—
- Riding Establishments Act 1964, read 2026-10-24:
no horse will be let out on hire for riding or used for providing instruction in riding without supervision by a responsible person of the age of 16 years or over unless (in the case of a horse let out for hire for riding) the holder of the licence is satisfied that the hirer of the horse is competent to ride without supervision;
- Riding Establishments Act 1964, read 2026-10-24:
the carrying on of the business of a riding establishment shall at no time be left in the charge of any person under 16 years of age;
- Environment Agency waste exemption T23: aerobic composting, read 2026-10-24:
store it for up to 7 days before treatment After treatment you can store the compost for up to 12 months, but this is included in the total quantity that can be stored or treated.
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
any licence conditions, for example, an unannounced visit within 12 months
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
Local authorities should aim to issue a decision on an application within 10 weeks of receiving a new licence application.
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
The licence holder must apply to renew a licence at least 10 weeks before their current licence expires.
- Environment Agency waste exemption T23: aerobic composting, read 2026-10-24:
store it for up to 7 days before treatment
- GOV.UK keeping horses: dealing with waste, read 2026-10-24:
You must leave water from an exercise pool to stand for 7 days after chlorination or other chemical treatment before disposing of it.
- Welsh Government code of practice for the welfare of horses, read 2026-10-24:
destruction if after 7 days no person has
- Welsh Government code of practice for the welfare of horses, read 2026-10-24:
are liable to pay within 7 days of receiving
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
Local authorities must advise each licence holder in writing that they need to renew their licence 3 months before it is due to expire.
- Defra animal activity licensing process: statutory guidance for local authorities, read 2026-10-24:
Licences can be valid from 1 year to 3 years.
- Riding Establishments Act 1964, read 2026-10-24:
a register shall be kept by the licence holder of all horses in his possession aged three years and under and usually kept on the premises which shall be available for inspection by an authorised officer at all reasonable times.]
- Riding Establishments Act 1964, read 2026-10-24:
lets out on hire for riding or uses for the purpose of providing, in return for payment, instruction in riding or for the purpose of demonstrating riding any horse aged three years or under or any mare heavy with foal or any mare within three months after foaling;]
- Riding Establishments Act 1964, read 2026-10-24:
Subject to the provisions hereinafter contained with respect to cancellation, any such licence shall remain in force for one year beginning with the day on which it comes into force and shall then expire.
- Riding Establishments Act 1964, read 2026-10-24:
ubsection (7) of this section (but subject to the provision hereinafter contained with respect to cancellation), remain in force until the end of the period of one year beginning with the death and shall then expire:
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC VAT Notice 701/15: animals and animal food, read 2026-10-03: read in full and no accepted figure on the page
- The Equine Identification (England) Regulations 2018, read 2026-09-12: read in full and no accepted figure on the page
- Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018, reg 27, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK introduction to business rates, read 2026-09-12: read in full and no accepted figure on the page
- VOA rating manual: racing stables and racing yards, read 2026-09-26: read in full and no accepted figure on the page
- the authority per duty, read 2026-09-12: read in full and no accepted figure on the page
- Valuation Office Agency: how we value stables, read 2026-09-26: read in full and no accepted figure on the page
- VOA rating manual: stables and loose boxes, read 2026-09-26: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
6 of the 14 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in year (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 19 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per duty per jurisdiction quoted verbatim from the authority with its effective date - the VAT liability of a livery package and the special-purpose-stable exception, the rateable-value basis for stables, the licensing boundary (hiring out horses is licensable, livery alone is not), the equine identification deadline, the manure exemption's tonnage and setback distances - and the derived answer nobody publishes: what share of the price index's published prices are VAT-inclusive given each yard's package shape, and which duties changed since the last read
19 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (14)
- HMRC VAT Notice 701/15: animals and animal food(the publisher's own terms; quoted for reporting and comment)
- GOV.UK getting and using a horse passport(the publisher's own terms; quoted for reporting and comment)
- The Equine Identification (England) Regulations 2018(the publisher's own terms; quoted for reporting and comment)
- Riding Establishments Act 1964(the publisher's own terms; quoted for reporting and comment)
- Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018, reg 27(the publisher's own terms; quoted for reporting and comment)
- GOV.UK introduction to business rates(the publisher's own terms; quoted for reporting and comment)
- VOA rating manual: racing stables and racing yards(the publisher's own terms; quoted for reporting and comment)
- Environment Agency waste exemption T23: aerobic composting(the publisher's own terms; quoted for reporting and comment)
- GOV.UK keeping horses: dealing with waste(the publisher's own terms; quoted for reporting and comment)
- the authority per duty(the publisher's own terms; quoted for reporting and comment)
- Defra animal activity licensing process: statutory guidance for local authorities(the publisher's own terms; quoted for reporting and comment)
- Valuation Office Agency: how we value stables(the publisher's own terms; quoted for reporting and comment)
- VOA rating manual: stables and loose boxes(the publisher's own terms; quoted for reporting and comment)
- Welsh Government code of practice for the welfare of horses(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Livery Statutory Rules carries 8 published figures read from 2 sources' own pages, from 1 to 18 year, read 24 October 2026.
6 of the 14 named sources read in full publish a figure; 8 publish none, read 24 October 2026.
Livery Statutory Rules, duty passport ownership update after buying: median 30 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty passport return after death: median 30 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty minimum age to ride out unsupervised: median 16 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty minimum age to be left in charge of the business: median 16 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty T23 storage before treatment: median 7 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty T23 compost storage after treatment: median 12 month across 1 source, read 24 October 2026.
Livery Statutory Rules, duty exercise pool water standing time: median 7 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty licence decision target: median 10 week across 1 source, read 24 October 2026.
Livery Statutory Rules, duty licence renewal notice to holder: median 3 month across 1 source, read 24 October 2026.
Livery Statutory Rules, duty licence renewal application lead time: median 10 week across 1 source, read 24 October 2026.
Livery Statutory Rules, duty inspection notice for a private dwelling: median 24 hour across 1 source, read 24 October 2026.
Livery Statutory Rules, duty unannounced visit interval: median 12 month across 1 source, read 24 October 2026.
Livery Statutory Rules, duty maximum licence length: median 3 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty maximum imprisonment for a welfare offence: median 51 week across 1 source, read 24 October 2026.
Livery Statutory Rules, duty notice after a horse is seized: median 24 hour across 1 source, read 24 October 2026.
Livery Statutory Rules, duty wait before a seized horse may be destroyed: median 7 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty time to pay the local authority's costs: median 7 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty passport return after death (Wales): median 30 day across 1 source, read 24 October 2026.
Livery Statutory Rules, duty minimum age of riding establishment licence applicant: median 18 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty register of horses aged three years and under: median 3 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty riding establishment licence duration: median 1 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty licence continuation after holder's death: median 1 year across 1 source, read 24 October 2026.
Livery Statutory Rules, duty no hiring out of horses aged three years or under: median 3 year across 1 source, read 24 October 2026.
Cite as: "liveryprices.co.uk Livery Statutory Rules", updated 2026-10-26, https://liveryprices.co.uk/datasets/livery-statutory-rules/.
Download the CSV (23 rows, computed 2026-10-26)
Questions this data answers
What does UK law make a livery yard and its customers do: is livery VAT-exempt, are stables rateable, does the yard need a licence, and what must the horse's papers say?
The Livery Statutory Rules carries 8 published figures read from 2 sources' own pages, from 1 to 18 year, read 24 October 2026.
Where do the figures in the Livery Statutory Rules come from?
Every figure is quoted from its source's own page and dated (last read 24 Oct 2026). 14 named sources were read and 6 publish a figure; the 8 that publish none are recorded as not published, never estimated.