property platform Orsay House, Isle of Islay Balnaan, Grantown on Spey
This most impressive and generously proportioned property which dates back more than 100 years. The property is situated in the middle of a small street overlooking the open sea in the delightful conservation village of Portnahaven on the stunning Inner Hebridean island of Islay. The spacious four bedroom home has been extensively enhanced by the current owners and includes a generously sized dining kitchen, en-suite facilities to both floors, restored fire places, solid wooden flooring and new oil fired boiler. Orsay House benefits from a decked area to the front only yards from the shore and offering spectacular sea views encompassing the Rinns lighthouse on Orsay Island which was designed by Robert Stevenson.
Orsay House is available for offers over £255,000 CKD Galbraith T: 01463 224343 E:
Inverness@ckdgalbraith.co.uk
Balnaan is a charming traditional farmhouse located in a stunning rural location between the quiet Highland villages of Dulnain Bridge and Carrbridge, close to the towns of Grantown on Spey and Aviemore, at the heart of the Cairngorm National Park.
The property sits in a magnificent elevated position and commands breathtaking views south towards the Cairngorm Mountain Range.
Balnaan is available for offers over £325,000 CKD Galbraith T: 01343 546362 E:
elgin@ckdgalbraith.co.uk
Stables – Business Rates or Council Tax?
As the Valuation Agency increases its focus on properties with equestrian facilities, many owners are finding to their surprise – or should that be ‘horror’ – that their stables and associated facilities are in fact liable to business rates, even though they are not used for any commercial purposes.
The term ‘business rates’ actually refers to non-domestic rates, which is a form of property tax payable on all property that, as the term suggests, is not classed as domestic. Domestic property is liable to council tax. The current ‘rules’ are complex, but in an attempt to provide a simplified starting point,
the Valuation Agency explains – ‘Stables will be classed as non-domestic, and liable to non- domestic rates, unless: - They are used to stable horses that are worked on agricultural land for an agricultural purpose. Horses used for leisure purposes - commercially or otherwise - do
not fall into this category. Hence their stables do not qualify as agricultural buildings, no matter where they are situated, be it on a farm or not. Further details on the exemption of agricultural premises can be found under Schedule 5 to the Local Government Finance Act 1988.
- They are considered to be domestic and come within the council tax band of the living accommodation. Stables are only likely to be included within the council tax band if they are sited ‘within the domestic curtilage’ of that property and used for private purposes on a domestic scale appropriate to the house. In this respect, ‘the domestic curtilage’ is usually considered to be the same as the garden area surrounding the house. Further details on this definition of domestic property can be found in section 66(1) of the Local Government Finance Act 1988.
This is a complex area of legislation and the Valuation Agency says that it considers each case on its own facts. For further information, you should contact your local valuation office – but if you don’t want to attract unwanted attention, it would perhaps be better if you didn’t!
Equine Page 32
www.theequinesite.co.uk
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