# 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.

Livery Prices · https://liveryprices.co.uk/datasets/livery-statutory-rules/ · computed 2026-10-26

**Range of the published figures:** 1 to 18 year (range 1 to 18 year; 8 published figures; 6 of 14 sources read publish one).

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 |
|---|---|---|---|
| duty passport ownership update after buying | 30 day | 30 to 30 day | 1 |
| duty passport return after death | 30 day | 30 to 30 day | 1 |
| duty minimum age to ride out unsupervised | 16 year | 16 to 16 year | 1 |
| duty minimum age to be left in charge of the business | 16 year | 16 to 16 year | 1 |
| duty T23 storage before treatment | 7 day | 7 to 7 day | 1 |
| duty T23 compost storage after treatment | 12 month | 12 to 12 month | 1 |
| duty exercise pool water standing time | 7 day | 7 to 7 day | 1 |
| duty licence decision target | 10 week | 10 to 10 week | 1 |
| duty licence renewal notice to holder | 3 month | 3 to 3 month | 1 |
| duty licence renewal application lead time | 10 week | 10 to 10 week | 1 |
| duty inspection notice for a private dwelling | 24 hour | 24 to 24 hour | 1 |
| duty unannounced visit interval | 12 month | 12 to 12 month | 1 |
| duty maximum licence length | 3 year | 3 to 3 year | 1 |
| duty maximum imprisonment for a welfare offence | 51 week | 51 to 51 week | 1 |
| duty notice after a horse is seized | 24 hour | 24 to 24 hour | 1 |
| duty wait before a seized horse may be destroyed | 7 day | 7 to 7 day | 1 |
| duty time to pay the local authority's costs | 7 day | 7 to 7 day | 1 |
| duty passport return after death (Wales) | 30 day | 30 to 30 day | 1 |
| duty minimum age of riding establishment licence applicant | 18 year | 18 to 18 year | 1 |
| duty register of horses aged three years and under | 3 year | 3 to 3 year | 1 |
| duty riding establishment licence duration | 1 year | 1 to 1 year | 1 |
| duty licence continuation after holder's death | 1 year | 1 to 1 year | 1 |
| duty no hiring out of horses aged three years or under | 3 year | 3 to 3 year | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) | 51 week | maximum imprisonment for a welfare offence | 2026-10-24 |
| [GOV.UK getting and using a horse passport](https://www.gov.uk/horse-passport) | 30 day | passport ownership update after buying | 2026-10-24 |
| [GOV.UK getting and using a horse passport](https://www.gov.uk/horse-passport) | 30 day | passport return after death | 2026-10-24 |
| [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) | 30 day | passport return after death (Wales) | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 24 hour | inspection notice for a private dwelling | 2026-10-24 |
| [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) | 24 hour | notice after a horse is seized | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 18 year | minimum age of riding establishment licence applicant | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 16 year | minimum age to ride out unsupervised | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 16 year | minimum age to be left in charge of the business | 2026-10-24 |
| [Environment Agency waste exemption T23: aerobic composting](https://www.gov.uk/guidance/waste-exemption-t23-aerobic-composting-and-associated-prior-treatment) | 12 month | T23 compost storage after treatment | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 12 month | unannounced visit interval | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 10 week | licence decision target | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 10 week | licence renewal application lead time | 2026-10-24 |
| [Environment Agency waste exemption T23: aerobic composting](https://www.gov.uk/guidance/waste-exemption-t23-aerobic-composting-and-associated-prior-treatment) | 7 day | T23 storage before treatment | 2026-10-24 |
| [GOV.UK keeping horses: dealing with waste](https://www.gov.uk/keeping-horses/dealing-with-waste) | 7 day | exercise pool water standing time | 2026-10-24 |
| [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) | 7 day | wait before a seized horse may be destroyed | 2026-10-24 |
| [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) | 7 day | time to pay the local authority's costs | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 3 month | licence renewal notice to holder | 2026-10-24 |
| [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/animal-activity-licensing-process-statutory-guidance-for-local-authorities) | 3 year | maximum licence length | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 3 year | register of horses aged three years and under | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 3 year | no hiring out of horses aged three years or under | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 1 year | riding establishment licence duration | 2026-10-24 |
| [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) | 1 year | licence continuation after holder's death | 2026-10-24 |

## The sentence each figure was read from (23)

- [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf), read 2026-10-24: "of 51 weeks and/or fined."
- [GOV.UK getting and using a horse passport](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf), read 2026-10-24: "done within 30 days of the death of the horse."
- [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf), read 2026-10-24: "written notice within 24 hours of seizing"
- [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.gov.uk/guidance/waste-exemption-t23-aerobic-composting-and-associated-prior-treatment), 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](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.gov.uk/guidance/waste-exemption-t23-aerobic-composting-and-associated-prior-treatment), read 2026-10-24: "store it for up to 7 days before treatment"
- [GOV.UK keeping horses: dealing with waste](https://www.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](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf), read 2026-10-24: "destruction if after 7 days no person has"
- [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf), read 2026-10-24: "are liable to pay within 7 days of receiving"
- [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.legislation.gov.uk/ukpga/1964/70), 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](https://www.legislation.gov.uk/ukpga/1964/70), 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

- [HMRC VAT Notice 701/15: animals and animal food](https://www.gov.uk/guidance/animals-and-animal-food-notice-70115), read 2026-10-03: read in full and no accepted figure on the page
- [The Equine Identification (England) Regulations 2018](https://www.legislation.gov.uk/uksi/2018/761/contents/made), 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](https://www.legislation.gov.uk/uksi/2018/486/regulation/27), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK introduction to business rates](https://www.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](https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-996-racing-stables-racing-yards), read 2026-09-26: read in full and no accepted figure on the page
- [the authority per duty](https://www.gov.uk/keeping-horses), read 2026-09-12: read in full and no accepted figure on the page
- [Valuation Office Agency: how we value stables](https://valuationoffice.blog.gov.uk/2022/10/12/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](https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1006-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

## Sources

- [HMRC VAT Notice 701/15: animals and animal food](https://www.gov.uk/guidance/animals-and-animal-food-notice-70115) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK getting and using a horse passport](https://www.gov.uk/horse-passport) (the publisher's own terms; quoted for reporting and comment)
- [The Equine Identification (England) Regulations 2018](https://www.legislation.gov.uk/uksi/2018/761/contents/made) (the publisher's own terms; quoted for reporting and comment)
- [Riding Establishments Act 1964](https://www.legislation.gov.uk/ukpga/1964/70) (the publisher's own terms; quoted for reporting and comment)
- [Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018, reg 27](https://www.legislation.gov.uk/uksi/2018/486/regulation/27) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK introduction to business rates](https://www.gov.uk/introduction-to-business-rates) (the publisher's own terms; quoted for reporting and comment)
- [VOA rating manual: racing stables and racing yards](https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-996-racing-stables-racing-yards) (the publisher's own terms; quoted for reporting and comment)
- [Environment Agency waste exemption T23: aerobic composting](https://www.gov.uk/guidance/waste-exemption-t23-aerobic-composting-and-associated-prior-treatment) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK keeping horses: dealing with waste](https://www.gov.uk/keeping-horses/dealing-with-waste) (the publisher's own terms; quoted for reporting and comment)
- [the authority per duty](https://www.gov.uk/keeping-horses) (the publisher's own terms; quoted for reporting and comment)
- [Defra animal activity licensing process: statutory guidance for local authorities](https://www.gov.uk/government/publications/animal-activities-licensing-guidance-for-local-authorities/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](https://valuationoffice.blog.gov.uk/2022/10/12/how-we-value-stables/) (the publisher's own terms; quoted for reporting and comment)
- [VOA rating manual: stables and loose boxes](https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1006-stables-and-loose-boxes) (the publisher's own terms; quoted for reporting and comment)
- [Welsh Government code of practice for the welfare of horses](https://www.gov.wales/sites/default/files/publications/2020-11/code-of-practice-for-the-welfare-of-horses.pdf) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://liveryprices.co.uk/datasets/livery-statutory-rules.csv
JSON: https://liveryprices.co.uk/datasets/livery-statutory-rules.json
Embed (plain HTML, static link back): see https://liveryprices.co.uk/datasets/livery-statutory-rules/#median