Valuation Office Agency
1.1 This guidance applies to animal boarding, kennels and catteries run commercially or as charity and doggy day care premises. Such establishments may be located in commercial, residential or rural locations.
1.2 This guidance does not cover large purpose built animal rescue centres (often sponsored by major charities). Advice on the treatment of such facilities should be sought from the Class Coordination Team (CCT).
1.3 For rating purposes Animal Boarding establishments will only include doggy day care premises, and charitable rescue centres. These premises will vary in size and quality, with the charitable institutions not being operated on a commercial basis. Private commercially run kennels and catteries will be separated from these by a different special category (SCAT) code.
1.4 Charitable Animal Boarding hereditaments are likely establishments that take in a variety of animals. This could include dogs and cats, domestic strays, pets whose owners are no longer able to cope, rescued animals and even wildlife (hedgehogs, birds, and the like), for medical treatment, re-homing, recuperation and/or repatriation.
1.5 The types of hereditament are diverse: ranging from small establishments in converted farm buildings occupied together with small areas of land, to much larger purpose built premises.
1.6 The latter may include horse and donkey sanctuaries, where animal boarding is the primary use. Horse and donkey animal boarding sanctuaries must not be confused with other hereditaments occupied for equestrian uses.