Bird sanctuaries
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
1.1 This Instruction applies to all Bird Sanctuary premises
2.1 There are no changes from the broad principles followed for the 2017 Rating Lists and the approach therefore is the same.
2.2 Primary description code: MX
2.3 SCAT code: 026, suffix S/G
3.1 This is a split class of property with case workers in the Regional Valuation Units valuing the smaller sites and with the National Valuation Unit valuing the more complex and larger properties.
4.1 The Class Co-ordination team for Regional Leisure Attractions has overall responsibility for the co-ordination of this class. The team are responsible for the approach to and accuracy and consistency of valuations. The team will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to: * follow the advice given at all times * not depart from the guidance given on appeals or maintenance work, without approval from the co-ordination team * seek advice from the co-ordination team before starting any new work
5.1 Rateability
5.2 The hereditament will comprise the bird sanctuary, or nature reserve, including any pools, foreshore, woodland etc with any hides or other buildings situated within the boundaries of the reserve. Where there are no charges made for access, little or no works of improvement and there is free and unrestricted access by the public it is unlikely that the four tenets of rateable occupation will be met and there will not be a rateable hereditament.
5.3 Unit of assessment
5.4 The majority of occupiers of bird sanctuaries/nature reserves will be charities. The trading operations will be run by separate, though wholly owned, trading companies set up by the charity for that specific purpose. The charity and trading company are required by law to be separate corporate entities, with an arm’s length agreement between them when one occupies the property of the other. Where the trading company meets the normal rules of rateable occupation for any building or part of a building within the site then a separate hereditament will usually be created.
5.5 Where the smaller sites are occupied by an independent charity there is likely to be only limited sales or trading and in such cases there may not be a trading company in existence. Even where a trading company exists it often only occupies a sales stand or café area within a larger reception building; where a separate hereditament cannot be defined then a separate assessment is not required.
5.6 To decide whether there should be a separate assessment for a trading company it will be necessary to consider the following questions:
- is the occupier of the site a charity?
- does the charity have a separate trading company?
- does the trading company operate from the site being considered?
- is the part of the site or building occupied by the trading company capable of definition as a separate assessment (for example, a shop, a café, an outdoor sales area)?
6.1 Bird sanctuaries should be measured to net internal area (NIA) in accordance with the VOA Code of Measuring Practice for Rating Purposes.
6.2 The survey should include the following information:
- a site plan showing the full extent of the sanctuary/reserve and the location of any hides
- details of access and parking
- entry charges including details of any concessionary rates, yearly rates, free admissions
- times and days of opening including details of any seasonal closures
- details of any other facilities provided such as use of conferences, weddings, research facilities, head/regional offices
- if the occupation is by a charity details should be obtained of any trading company operating all or part of the property for example shops and restaurants (see paragraph 5.2 above);
- a brochure for the reserve.
7.1 In all cases plans and surveys should be stored in the property folder of the Electronic Document Records Management (EDRM) system.
8.1 Rental method
8.2 Direct rental evidence of the value of a bird sanctuary is unlikely to be found but there are examples of sites where the land is rented and in such cases the hereditament should be valued by reference to the rent paid, adjusted as appropriate. Smaller sites with few buildings should be valued on the rental method, using such rental evidence that may be available. In the absence of direct rental evidence, a spot figure should be adopted having regard to the rents paid for land under Farm Business Tenancies and the Agricultural Holdings Acts.
8.2 Receipts and expenditure
8.3 In the absence of rental evidence, or where there is a site rental for a substantially improved property, and the site is operated with a view to profit, or capable of being operated for profit, it should be assessed using the receipts and expenditure (R&E) method. Where there is a membership scheme, e.g. where RSPB, WWT or Wildlife Trust occupy such properties, the receipts require to be adjusted upwards to reflect members visiting (and therefore not paying on the day). It is considered reasonable to assume that, in the absence of a membership scheme, one third of those who would have visited as members would still visit and pay the admission fee. Guidance on the receipts and expenditure method is contained in Rating Manual Section 4 part 2.
8.4 Valuations arrived at using a full R&E valuation should be analysed as a percentage of gross receipts to facilitate comparison with other bird sanctuaries where full accounts are not available.
8.5 Comparative approach
8.6 Where full accounts are not available valuations should be as a percentage of Gross Receipts (net of VAT). The appropriate yield should ideally be taken from local comparable evidence but see the relevant Practice Note for further guidance.
9.1 All valuations should be entered onto the Non-Bulk Server (NBS) under the relevant Scat Code linked to the bird sanctuary template. The sanctuaries valued using the rental method should be entered on the template in the other additions section.
9.2 Additional support is available through:
- Survaid
- Class Co-ordination team for Leisure Attractions
1. Market appraisal
1.1 Bird Sanctuaries and other similar nature reserves are a diverse class of property. They will range from just an area of land, to land and water, with a wide range of buildings and facilities.
1.2 The hereditament will usually comprise the nature reserve including all pools, rivers and seashore.
1.3 The tenure will vary from site to site, and within the property for the larger sites. There may be a mixture of freeholds, where the site has either been gifted or bought, rented and various forms and levels of management agreement. Many sites will be open to the public for free with little sign of occupation other than perhaps an information board; access will be by public footpath or bridleway - such sites are unlikely to satisfy the tenets of rateable occupation and will not have an assessment. The next level would be a site where there are a number of hides, information boards at any entrances with perhaps some form of payment for non-members by honesty box, for car parking, or at nearby premises; access will be by permanent pathways provided by the organisation concerned. The largest sites, which will generally charge for non-members, will have visitor centres with shop areas and cafes in addition to hides around the reserve. Some may have conference facilities or head/regional office facilities, be used as a wedding venue or host birthday parties.
1.4 Part of the site may be used for forestry or agricultural uses often for the better management of the site, for example keeping weed/scrub growth in check, providing the conditions for target species to thrive or attracting/re-establishing species at the site.
1.5 Increased media coverage of the natural environment over the years has served to heighten public interest and as a consequence visits to such properties have shown a steady increase. They are unlikely however to ever achieve the same draw as more participatory leisure attractions.
1.6 In common with other leisure attractions the COVID-19 pandemic had an impact on visitor numbers in the period leading up to the AVD (1 April 2021). Details of the various restrictions implemented by statute in response to the pandemic, and of the vaccination rollout, can be found online. In February 2021 the UK Government published its Roadmap out of lockdown for England which set out four steps to relax restrictions. Step 1, easing restrictions on outdoor gatherings, had already taken place by the AVD.
1.7 The later three stages of the Roadmap for England included
- the opening of outdoor hospitality, and non-essential retail (Step 2, no earlier than 12 April);
- most legal restrictions on meeting others outdoors to be lifted, opening of indoor entertainment venues such as cinemas, casinos and bingo halls (Step 3, no earlier than 17 May 2021); and
- the removal of remaining restrictions on social contact (Step 4, no earlier than 21 June)
1.8 Subsequent to 1 April 2021 steps 2 and 3 took place.
2. Changes from 2017 practice note
2.1 There are no changes from the broad principles followed for the 2017 Rating Lists and the approach therefore is the same.
3. Ratepayer discussions
3.1 There have been no ratepayer discussions in advance of preparing this practice note.
4. Valuation scheme
4.1 Where available, direct rental evidence should be used. This is likely only to be of use for smaller sites with relatively few buildings.
4.2 For larger sites where there are fees paid for admission a percentage of receipts should be adopted having regard to the guidance contained within VOA - Practice Note 2023 – leisure attractions, lakes with water sports facilities.
4.3 This class should be valued on the NBS.
1. Market appraisal
Bird Sanctuaries and other similar nature reserves are a diverse class of property. They will range from just an area of land, to land and water, with a wide range of buildings and facilities.
Typical occupiers will include the Royal Society for the Protection of Birds (RSPB), the Wildfowl and Wetlands Trust (WWT) and the various county Wildlife Trusts. The hereditament will usually comprise the nature reserve including all pools, rivers and seashore.
The tenure will vary from site to site, and within the property for the larger sites. There may be a mixture of freeholds, where the site has either been gifted or bought, rented and various forms and levels of management agreement. Many sites will be open to the public for free with little sign of occupation other than perhaps an information board; access will be by public footpath or bridleway - such sites are unlikely to satisfy the tenets of rateable occupation and will not have an assessment. The next level would be a site where there are a number of hides, information boards at any entrances with perhaps some form of payment for non-members by honesty box, for car parking, or at nearby premises; access will be by permanent pathways provided by the organisation concerned. The largest sites, which will generally charge for non-members, will have visitor centres with shop areas and cafes in addition to hides around the reserve; the largest sites such as Slimbridge may also have conference or head/regional office facilities.
Part of the site may be used for forestry or agricultural uses often for the better management of the site, i.e. keeping weed/scrub growth in check, providing the conditions for target species to thrive or attracting/re-establishing species at the site.
Increased media coverage of the natural environment in recent years has served to heighten public interest and as a consequence visits to such properties have shown a steady increase. They are unlikely however to ever achieve the same draw as more participatory leisure attractions.
2. Changes from the last practice note
There are no changes from the broad principles followed for the 2010 Rating Lists and the approach therefore is the same.
3. Ratepayer discussions
None at present.
4. Valuation scheme
Where available, direct rental evidence should be used. This is likely only to be of use for smaller sites with relatively few buildings.
For larger sites where there are fees paid for admission a percentage of receipts should be adopted having regard to the guidance contained within [Rating manual: section 6 part 3 - section 1085 : Leisure Attractions: Practice Note 1 : 2017].(https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1085-leisure-attractions)
1. Co-ordination arrangements
This class is split between Groups and Specialist Rating Units, with SRUs dealing with those over £25,000 RV. Responsibility for effective co-ordination lies with the SRUs.
For further information see Rating Manual: section 6 part 1
The 2010 Special Category Code 026 should be used. As a split class the appropriate suffix letter should either be G or S.
2. Valuation
Direct rental evidence of the value of a bird sanctuary is unlikely to be found but there are examples of sites where the land is rented and in such cases the hereditament should be valued by reference to the rent paid, adjusted as appropriate. Smaller sites with few buildings should be valued on the rental method, using such rental evidence that may be available. In the absence of direct rental evidence, a spot figure should be adopted having regard to the rents paid for land under Farm Business Tenancies and the Agricultural Holdings Acts.
For larger sites where there are fees paid for admission a percentage of receipts should be adopted having regard to the guidance in Rating manual: section 6 part 3 - section 1085: PN1: 2010.