Crematoria

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1. Co-ordination

Crematoria are subject to co-ordination procedures as outlined in the relevant Practice Note.

2. Description

2.1 Design of Crematoria

Cremation was almost unknown in England until 1883, but from that date crematoria began to be erected and cremation became increasingly common. The Cremation Act 1902 empowers the burial authorities to establish crematoria, but no crematorium may be nearer than 50 yards from a highway or 200 yards from any dwelling house, without the written consent of the owners. In London Boroughs the 200 yards has been reduced to 100 yards. Crematoria cannot be situated in the consecrated part of a burial ground of a Burial Authority. The Secretary of State has the power to make regulations with regard to cremation and it is an offence to cremate except in accordance with the Act and the regulations. Crematoria vary greatly in design and size but the normal required design features are set out in Appendix 1. Actual hereditaments may fall short of this ideal in some respects. The common features normally found are one or more chapels, administration offices, waiting rooms, vestry, committal rooms, crematory and cremators and toilets. There is a frequently a porte cochere to shelter mourners waiting to enter the chapel, and other open sided covered areas, sometimes resembling cloisters, to allow mourners to congregate and examine wreaths, floral tributes etc after the service. Externally there will be car parking and usually extensive landscaped grounds with a garden of remembrance. There may also be columbaria (niches for the reception of urns containing ashes) and sometimes a separate chapel of remembrance purely for private devotions.

2.2 Cremators

The older type of cremator is known as a reverberatory furnace. The coffin is consumed on a shallow hearth by a flame passing over it and heating a low roof. Firing may be oil, gas, coke or pulverised coal. Most of the heat is radiated from the roof of the furnace. The modern type is a direct burn furnace using natural gas or electricity. The whole interior of the furnace is heated. A typical modern cremator is micro-processor controlled, with two furnaces side by side within a steel cased framework which is refractory lined. Where firing is by gas, external fans supply both forced and induced draught. The size is approximately 3.6 by 3.3 by 2.6 metres high. The normal working temperature is 800 degree Celsius, although this rises to about 1100 degrees Celsius by the end of a working day. Modern cremators monitor the exhaust gases for pollutants and air flow is adjusted automatically. In some cases the chimney is topped by an air blast cordon, which propels the exhaust gases upwards by a further 3 metres before they disperse.

2.3 Crematorium Size

Before a crematorium is designed, research is undertaken to ascertain the proposed likely throughput. This will determine the number of cremators and the number of chapels which are required. The number of bodies which can be cremated per year per furnace is increasing and guidance is given in Appendix 1.

2.4 Crematorium Operation

Although local authorities are not obliged to provide them, crematoria are predominately municipal. In the past fees were fixed at low levels which restricted the scope for private crematoria to charge significantly larger sums. There has however been a tendency in both municipal and private crematoria to increase prices in real terms. Many crematoria make other charges apart from the basic cremation fee for services associated with the cremation such as, the use of the chapel, scattering of ashes, music, floral decorations, and medical referee’s fees. More substantial ancillary income is earned from sales and placing of memorial plaques, stones and plants, and also entries in the book of remembrance, and sales of urns. Guidance on levels of receipts and outgoings to be assumed is given in Practice Notes.

3. Survey Requirements

3.1 Basis of Measurement

The basis of measurement for all buildings should be Gross Internal Area, as defined in the Code of Measuring Practice for Rating Purposes. Externally, the following data should also be recorded:

Total site area.

Any area used purely for screening purposes (eg woodland).

(In crematoria not situated within cemeteries) the area of any land reserved for the future interment of ashes in urns.

Area of car parks.

Perimeter length and type of fence/wall.

Annual number of cremations.

Date crematorium opened.

Approximate distance away of nearest crematorium.

3.2 Plant and Machinery

Cremators are rateable as furnaces which are not readily capable of being moved without substantial demolition of the flues to which they are attached. Details of each cremator should be obtained as follows:

Manufacturer.

Age.

Reverberatory or direct burn.

Type of firing.

Size.

Degree of attachment to floor and flues.

4. Basis of Valuation

4.1 General

In the absence of significant rental evidence, reliance must be placed on the receipts and expenditure or contractors bases. Any rental evidence which comes to light at any stage should be passed to CEO (Rating).

Crematoria are in most cases capable of being operated for profit. Some 20% are in private operation, and new private crematoria are being developed. Local authority crematoria are provided as a public service, but nevertheless normally earn a surplus of income over expenditure. No distinction should be made between the two sectors in terms of overall levels of value. In most cases if vacant and to let the hereditaments may attract either a municipal or a private tenant. The receipts and expenditure basis should be applied to both private and local authority crematoria. Only in the event that a crematorium could not possibly be occupied for profit (not that the crematorium merely does not produce a profit), should the contractors basis be applied. Detailed advice about the application of the two bases is provided in Practice Notes. Land value for the purposes of the contractors basis should be set at levels appropriate for amenity use. No allowance should be made for areas claimed to be “exhausted” by standing memorials, interment of urns, or scattering of ashes. Nominal value may however be adopted for wooded areas maintained as “screens”, and no value need be attached to areas of land which are in excess of the site which would be required for a modern replacement hereditaments.

4.2 Combined Cemeteries and Crematoria

Combined cemeteries and crematoria, in a single hereditament, should be valued in accordance with para 4.1. In the contractors basis no allowance should be made for the land exhausted by past interments, unless the total site area of the whole hereditament includes more land than would be required to provide an appropriate setting for the crematorium. In a receipts and expenditure valuation, any loss arising from the operation of the cemetery must not be set off against profits from the crematorium (see para 5.4 below).

5. Case Law and Valuation Considerations

5.1 Local Authority Crematoria

Melville and Rees (VOs) v Airedale and Wharfdale Joint Crematorium Committee 1963 R and IT 201. The Lands Tribunal Member held that the contractors basis was the only reasonable method of valuation of a crematorium in circumstances where accounts were not available. Although invited to express an opinion as to the basis of valuation for a local authority crematorium where accounts are available, he declined to do so “…. as it appears to me that the valuation of such a hereditament must depend on a consideration of all the facts relating to the particular hereditament which is being valued.” However, given the data available relating to receipts and expenditure for this class of hereditament, it is not now considered that the absence of accounts rules out the receipts & expenditure basis of valuation for any crematorium capable of profitable occupation.

5.2 Surplusage/Unused Space

In the Airedale and Wharfdale case the issue of surplusage arose from the provision of space for a second cremator which was not in fact installed. It was held that the VO was correct to deduct the cost of that part of the buildings provided for the second cremator and that it was incorrect to allow for surplusage on the remainder of the hereditament since all the other buildings were necessary for the use of the hereditament as a crematorium.

5.3 No Set-off of Losses Against Profits

Gudgion (VO) v Croydon 1970 RA 341. The Lands Tribunal Member held that in the case of a hereditament comprising a loss-making cemetery and a profitable crematorium, it was wrong to set-off the losses from the former against the profits from the latter.

5.4 Cremators Held Rateable

In the same case it was held that cremators were included in the description “furnace” appearing in the Plant and Machinery Order and were therefore rateable.

5.5 Surplusage - No Allowance for Unused Capacity

In the same case the Member rejected a surplusage allowance based on a crude comparison of the maximum number of cremations per annum which the hereditament was capable of accommodating, and the much smaller actual number of cremations per annum which could be anticipated at the date of valuation. It was pointed out that this comparison ignored the need to ensure that the crematorium was capable of meeting the peak period demand. A degree of surplusage is therefore unavoidable and does not justify an allowance, unless it exceeds what is required to meet peak period demand.

5.6 Cemetery Value in Combined Hereditament

Also in the same case, the Member declined to add any element in the final valuation in respect of the loss making cemetery. This aspect of the decision was made on the facts of the particular case where most of the cemetery was exhausted and no argument was put as to the contribution which the cemetery land made to the setting of the crematorium.

Practice note: 2023 - crematoria (with and without cemeteries) (National Scheme)

1. Market Knowledge

Since 2015 there has been an increase in average cremation fees in England and Wales of over twenty three percent.

The practice of trying to restrict cremation fees employed by some local authorities in the past has now largely disappeared. There are now few crematoria that are not achieving a surplus and with large private companies involved in the provision of cremation services, occupiers in this sector are driven by a profit motive.

There have been thirty-three new crematoria built since 2015, an increase of circa 12% which is broadly in line with the general increase in the numbers of cremations during the period to 2018. This reflects the continuing trend towards cremations when viewed as a percentage of overall deaths.

These new crematoria have largely been set up to compete with established locations that are carrying out higher than average cremation numbers.

The impact of Covid-19 saw a further rise in cremations throughout 2020 contributing to an overall increase since 2015 of around 26%. Excluding the impact of Covid-19 and reflecting the wider market in terms of increased provision and popularity of cremation would indicate an average increase in cremation numbers of circa 12%. When establishing the fair maintainable trade i.e. cremation numbers, the foreseeable impact of Covid-19 should be taken into account as they would have been anticipated by the parties at the AVD.

2. Changes from the last Practice Note

There is no significant change to the valuation approach for 2023. Reference to the Environmental Surcharge has been removed as it is no longer appropriate.

3. Ratepayer Discussions

There have been no discussions as yet with ratepayer representatives. However a similar valuation scheme to that used previously has been adopted. This was devised from an analysis of financial information for a number of crematoria across a range of sites of different ages and characteristics.

These characteristics are reflected in the shortened receipts and expenditure valuation by the inclusion of appropriate allowances.

4. Valuation Scheme

No rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publicly available information that will aid the valuation process and these have been incorporated within the practice note.

4.1 Stage One

It is firstly necessary to establish a level of fair maintainable cremations for a site as at 1 April 2021.

The fair maintainable cremation figure should be chosen carefully to avoid any temporary changes that might affect a yearly figure. As stated above pre-Covid numbers have been considered alongside its wider foreseeable impact in order to obtain an acceptable figure.

Appendix A below gives comprehensive cremation figures for the five years leading up to the AVD relating to locations throughout England and Wales.

A material change of circumstances may occur when a new crematorium is opened close to an established business. The new crematorium may have a significant effect on the level of maintainable cremations of the established business.

4.2 Stage Two

It is then necessary to establish the cremation fee that is being charged at the AVD. Fee charges at the AVD are shown for crematoria in England and Wales in Appendix B.

When investigating fee charges, care should be taken to establish that the fee is not too low for the region in which the crematorium is placed.

If it is judged that the occupier is not charging a commercial fee, it is permissible to look at fees of neighbouring crematoria to establish an average fee figure.

Once the fair maintainable cremation figure and the fee charge is established, it is possible to establish a total gross income from cremations by multiplication.

4.3 Stage Three

Once a gross income from cremations has been calculated, it is then necessary to deduct a sum for non- chargeable cremations. A crematorium may cremate the remains of those who are unable to afford a cremation in its area free of charge and charges are not levied for foetal remains.

An investigation of accounts shows that a deduction of 2.5% from the income from cremations figure should be made.

From the resultant amount a sum to reflect the medical referee charge should be deducted. This figure is calculated by multiplying the fair maintainable cremations by £20.

Once these deductions are made, a total cremation income is achieved.

4.4 Stage Four

It is then necessary to establish an income to the operator from memorials as at the AVD. This figure should reflect an amount of total revenue less cost of purchase only.

As with fees, care should be taken to establish that memorials are being sold on a commercial basis and it is permissible to look at sums raised at neighbouring crematoria to establish an average figure.

4.5 Stage Five

After establishing a total income figure for cremations and memorials, it is then necessary to calculate a percentage of revenue to establish a rental figure.

Analysis of accounts has established figures outlined in the table shown in Appendix C.

4.6 Stage Six

A final deduction from the rental figure is to be made to reflect the level of operating costs associated with the site characteristics for various site age bands. The allowances to reflect the operating costs involved and the age bands are shown in Appendix D.

4.7 Valuation Records

Crematoria valuations are carried out on a stand-alone spreadsheet and copies stored in the hereditament EDRM folder.

Appendix A

CREMATION VOLUMES
Supplied by Federation of Burial and Cremation Authorities
Revised: September 2021 updated cremation statistics
CREMATORIA by County	2016	2017	2018	2019	2020
BRISTOL (3)
Bristol (Canford)	1,569	1,548	1,604	1,320	1,493
Bristol (South)	1,912	1,924	1,976	1,912	1,833
Bristol (Westerleigh)	2,515	2,705	2,770	2,632	3,211
BEDFORDSHIRE (2)
Bedford	1,766	1,814	1,724	1,744	1,824
Luton	1,837	1,819	1,582	1,565	1,884
BERKSHIRE (4)
Bracknell (Easthampstead)	1,997	1,899	1,966	2,009	2,396
Reading	1,731	1,809	1,693	1,646	1,898
Slough	1,174	1,176	1,392	1,358	1,368
Thatham (West Berkshire)	1,159	1,144	1,169	1,127	1,302
BUCKINGHAMSHIRE (4)
Amersham (Chilterns)	3,491	3,764	3,840	3,195	3,597
Aylesbury Vale (Opened Feb 2019)				377	762
Bierton (Opened April 2019)				279	781
Milton Keynes	2,048	2,008	2,144	1,914	1,784
CAMBRIDGESHIRE (3)
Cambridge	2,786	2,683	2,240	1,959	2,120
March	910	1,011	1,037	1,071	1,205
Peterborough	2,154	2,242	2,215	2,108	2,227
CHESHIRE (7)
Chester	2,039	1,986	1,993	1,743	1,941
Crewe	1,108	1,100	1,191	1,115	1,311
Lach Dennis (Birches) (Opened Apr 2020)					138
Macclesfield	1,664	1,669	1,789	1,760	2,005
Northwich (Vale Royal)	1,098	1,105	1,148	1,134	1,349
Warrington	1,952	1,921	2,043	1,998	2,227
Widnes (Halton)	700	633	756	913	1,208
CLEVELAND (3)
Hartlepool	902	931	918	970	1,048
Kirkleatham	1,089	1,175	1,357	1,469	1,956
Middlesborough	3,110	3,118	3,128	2,799	2,241
CORNWALL (3)
Bodmin	1,631	1,589	1,754	1,828	2,224
Camborne	1,259	1,394	1,450	1,317	1,426
Truro (Cornwall)	1,643	1,586	1,660	1,476	1,580
CUMBRIA (4)
Barrow-in-Furness	1,002	950	736	905	1,062
Beetham Hall		713	1,011	973	1,270
Carlisle	1,556	1,516	1,553	1,531	1,696
Whitehaven (Copeland)	946	1,047	1,039	1,015	1,269
DERBYSHIRE (4)
Alfreton (Amber Valley)	1,190	1,341	1,489	1,434	1,640
Aston-on-Trent (Opened Jul ’18)			182	592	857
Chesterfield	2,178	2,339	2,174	2,094	2,424
Derby (Markeaton)	2,591	2,652	2,593	2,101	2,305
DEVON (6)
Barnstaple (North Devon)	1,573	1,597	1,619	1,530	1,607
Exeter & Devon	2,443	2,376	2,623	2,830	2,605
Plymouth (Efford)	1,166	1,245	1,259	1,178	593
Plymouth (Weston Mill)	1,701	1,592	1,599	1,550	1,964
Torquay	2,505	2,476	2,375	2,267	2,544
Whimple (East Devon)	1,566	1,569	1,601	1,626	2,294
DORSET (4)
Bournemouth	3,300	3,529	3,155	2,938	4,066
Poole	2,610	2,408	2,126	1,762	449
Purbeck (Opened Sep ’17)		137	755	992	1,401
Weymouth	1,362	1,299	1,355	1,283	1,349
DURHAM (5)
Darlington	1,636	1,642	1,735	1,666	1,847
Durham	2,313	2,299	2,413	2,343	2,726
Mountsett (Dipton)	1,391	1,371	1,401	1,383	1,635
Stockton-on-Tees (Opened Sep 2019)				250	1,249
Wear Valley	962	966	1,043	1,174	1,577
ESSEX (11)
Basildon	2,275	2,237	2,295	2,314	2,722
Braintree	962	1,054	1,197	1,101	1,367
Brentwood	734	856	945	936	1,160
Chelmsford	2,181	2,154	2,135	2,193	2,205
Colchester	1,453	1,480	1,494	1,577	1,629
Harlow	1,824	1,719	1,575	1,485	1,619
Redbridge (Hainault)	1,321	1,234	1,312	1,265	1,832
Saffron Walden (Cam Valley) (Opened Jan 2018)			635	890	1,291
Southend-on-Sea	2,420	2,514	2,623	2,299	2,574
South Essex	3,193	3,211	3,012	2,955	3,288
Weeley (Tendring)	1,703	1,663	1,691	1,677	1,403
GLOUCESTERSHIRE (3)
Cheltenham	2,047	1,945	1,067	1,498	1,924
Gloucester (Coney Hill)	1,814	1,811	2,165	1,795	1,827
Forest of Dean	1,071	1,079	962	921	1,071
HAMPSHIRE (8)
Aldershot (Rushmoor)	1,646	1,714	1,728	1,482	1,511
Andover (Opened Dec 2018)				2,374	5,465
Basingstoke	1,776	1,838	1,856	1,799	1,950
Havant	1,542	1,662	1,790	1,917	2,230
Portchester	3,355	3,334	3,329	3,179	3,478
Romsey (Opened Aug 2017)		309	1,316	1,451	2,044
Southampton	2,351	2,296	1,710	1,380	1,584
Southampton (Wessex Vale)	1,850	1,832	1,723	1,686	1,978
HEREFORDSHIRE (1)
Hereford	1,660	1,605	1,728	1,633	1,807
HERTFORDSHIRE (4)
Harwood Park (Stevenage)	2,367	2,135	1,854	1,670	1,778
Hitchin (Opened Jun 2017)		637	1,363	1,295	1,539
Hoddesdon (Woollensbrook) (Opened Mar 2017)		402	833	864	1,131
West Hertfordshire	3,114	3,273	3,115	3,062	3,347
ISLE of WIGHT (1)
Whippingham	1,468	1,548	1,530	1,510	1,700
KENT (9)
Barham (Kent)	2,472	2,513	2,408	2,360	2,827
Charing (Kent)	1,408	1,397	1,521	1,380	1,747
Folkestone	668	789	830	863	913
Gravesend (Opened Jan 2017)	3	1,054	1,615	1,780	1,930
Maidstone	1,662	1,635	1,728	1,651	2,010
Margate (Thanet)	1,707	1,648	1,710	1,570	1,856
Medway	2,632	1,957	1,906	1,880	2,612
Sittingbourne (Opened Aug 2003)	1,217	1,232	1,384	1,426	1,523
Tunbridge Wells	2,346	2,414	2,572	2,288	2,222
LANCASHIRE (9)
Accrington (Hyndburn)	980	1,033	1,094	1,066	1,283
Blackburn	1,301	1,224	1,240	1,236	1,298
Blackpool	1,983	1,998	2,015	1,954	2,508
Burnley	1,504	1,621	1,677	1,498	1,848
Chorley (Opened Jul 2007)	1,191	1,231	1,362	1,677	2,050
Lancaster & Morecambe	1,829	1,224	1,118	1,077	1,313
Lytham St. Annes (Fylde)	1,747	1,755	1,795	1,662	1,594
Ormskirk	695	973	1,073	1,078	1,528
Preston	1,391	1,457	1,425	1,387	1,427
LEICESTERSHIRE (4)
Countesthorpe (South Leicester)	1,462	1,387	1,257	1,367	1,725
Great Glen (Opened Mar 2017)		506	982	1,023	1,287
Leicester	2,364	2,119	1,976	1,785	2,133
Loughborough	1,695	1,571	1,613	1,558	1,757
LINCOLNSHIRE (8)
Alford (Opened Nov 2007)	1,033	1,110	1,124	1,089	1,243
Boston	883	981	927	911	852
Gainsborough (Opened Jan 2020)					479
Grantham	1,094	1,154	1,127	1,031	1,262
Great Grimsby	1,769	1,750	1,729	1,737	1,880
Lincoln	1,850	1,690	2,088	1,972	1,937
Scunthorpe	1,638	1,690	1,791	1,644	1,533
South Lincs	803	948	982	1,028	1,287
LONDON (24)
Beckenham	1,653	1,502	1,606	1,520	1,689
Croydon	1,758	1,772	1,762	1,661	2,061
Eltham	3,875	3,680	3,606	3,364	3,260
Enfield (Haringey)	2,024	1,874	1,879	1,744	2,103
Golders Green	2,049	2,313	2,343	2,331	2,736
Hendon (Barnet)	995	1,061	1,132	1,105	1,618
Honor Oak (Southwark)	1,315	1,948	1,896	1,841	2,201
Islington	909	960	885	1,000	1,247
Kingston-upon-Thames	964	919	947	899	1,180
Lambeth	791	675	824	755	769
Lewisham	1,223	1,235	1,340	1,151	1,249
London (City)	2,432	2,474	2,536	2,374	2,711
London (East)	520	451	499	538	688
London (South) - Streatham	888	836	770	842	1,135
London (West)	1,027	1,025	1,009	1,087	1,190
Manor Park	380	465	407	356	317
Mortlake	2,343	2,292	2,312	2,203	2,442
New Southgate	807	836	786	780	899
North-East Surrey	1,726	1,903	2,013	1,837	2,416
Putney Vale (Wandsworth)	1,281	1,232	1,195	1,153	1,351
Ruislip (Breakspear)	3,082	3,062	3,048	3,017	3,263
St.Marylebone	674	682	712	511	664
South-West Middlesex	2,374	2,365	2,632	2,497	2,974
Norwood (Lambeth)	909	530	516	523	622
MANCHESTER GREATER (14)
Altrincham (Trafford)	1,552	1,668	1,647	1,584	1,799
Atherton (Howe Bridge)	1,186	1,199	1,208	1,158	1,858
Bolton	2,195	2,112	2,099	2,060	2,290
Bury (East Lancashire)	1,011	1,049	1,078	1,111	1,371
Dukinfield (Tameside)	2,035	2,086	2,157	2,067	2,332
Manchester (Blackley)	1,112	1,095	1,152	1,122	1,278
M/C : Chorlton-cum-Hardy	2,021	1,991	1,996	1,915	2,179
Middleton (Rochdale)	377	390	389	412	429
Oldham	1,586	1,502	1,581	1,656	1,897
Peel Green	669	701	632	633	703
Rochdale	1,322	1,268	1,205	1,115	1,435
Salford	1,167	1,120	1,119	1,104	1,472
Stockport	2,479	2,569	2,657	2,628	3,146
Wigan	1,128	1,218	1,185	1,231	1,313
MERSEYSIDE (6)
Birkenhead (Wirral)	3,229	3,041	3,260	3,174	3,627
Liverpool (Anfield)	2,188	2,054	1,946	1,922	2,356
Liverpool (Springwood)	2,343	2,389	2,487	2,344	2,769
St.Helens	2,512	2,401	2,411	2,459	2,604
Southport (Sefton)	1,399	1,198	1,232	1,189	1,274
Thorton (Sefton)	1,250	1,303	1,460	1,469	1,687
NORFOLK (5)
Breckland (Opened Jul 2019)				404	1,210
Cromer (Opened Jan 2017)		749	859	822	1,016
Great Yarmouth	1,593	1,434	1,471	1,394	1,420
King’s Lynn	2,209	2,130	2,194	1,985	2,098
Norwich (Earlham Road)	1,648	1,558	1,513	1,210	1,054
Norwich (Horsham St. Faith)	2,242	1,824	1,795	1,719	1,822
NORTHAMPTONSHIRE (3)
Kettering	2,427	2,017	1,911	1,797	1,964
Northampton	1,667	1,747	1,781	1,699	2,042
Wellingborough (Nene Valley) (Opened Sep 2016)	181	695	896	944	1,278
NORTHUMBERLAND (1)
Blyth	1,566	1,590	1,581	1,544	1,734
NOTTINGHAMSHIRE (7)
Bassetlaw (Opened Aug 2018)			234	757	821
Bramcote	2,973	2,762	2,639	2,530	2,703
Gedling (Opened Jan 2017)		998	1,371	1,444	1,648
Mansfield & District	2,588	2,501	2,371	2,227	2,532
Nottingham	2,181	1,839	1,816	1,753	1,913
Retford (Barnby Moor) (Opened Feb 2019)				469	1,152
Sherwood Forest	1,177	1,131	1,048	735	857
OXFORDSHIRE (4)
Abingdon	1,423	1,579	1,538	1,555	1,725
Banbury	1,072	991	1,106	1,077	1,281
Kidlington (North Oxfordshire) (Opened Oct 2020)					149
Oxford	1,629	1,539	1,877	1,583	1,759
SHROPSHIRE (2)
Shrewsbury	1,977	1,902	1,933	1,967	2,101
Telford	1,480	1,563	1,566	1,605	2,020
SOMERSET (6)
Bath	1,657	1,645	1,579	1,474	1,666
Shepton Mallet (Mendip)	708	801	739	830	935
Sedgemoor	870	971	1,056	1,063	1,348
Taunton	1,991	1,998	2,476	1,960	2,343
Weston-Super-Mare	1,376	1,336	1,359	1,400	1,611
Yeovil	1,718	1,752	1,750	1,623	1,673
STAFFORDSHIRE (6)
Bretby (Burton-on-Trent)	1,766	1,835	2,087	2,208	3,063
Cannock Chase (Opened Apr 2021)
Lichfield	418	726	864	870	1,050
Newcastle-under-Lyme	1,592	1,507	1,689	1,658	1,714
Stafford	1,848	1,906	1,911	1,796	2,185
Stoke-on-Trent	2,165	2,303	2,445	2,195	2,740
SUFFOLK (4)
Bury St.Edmunds	2,288	2,270	2,345	2,295	2,458
Ipswich	820	893	960	862	1,162
Nacton (Seven Hills)	1,811	1,874	1,928	1,871	2,105
Waveney	772	1,144	1,292	1,230	1,423
SURREY (3)
Guildford	1,741	1,434	1,582	1,416	1,897
Leatherhead	2,182	2,282	2,147	2,068	1,767
Woking	1,619	1,651	1,750	2,028	1,882
SUSSEX EAST (5)
Brighton (The Downs)	1,285	1,127	1,174	1,216	1,716
Brighton (Woodvale)	2,018	1,967	2,046	1,821	1,912
Eastbourne	2,626	2,554	2,689	2,293	2,151
Hastings	1,448	1,480	1,517	1,421	1,562
Wealden (Horam) (Opened May 2019)				370	882
SUSSEX WEST (3)
Chichester	1,906	1,838	1,860	1,803	2,206
Crawley (Surrey & Sussex)	3,017	3,065	3,027	2,930	3,311
Worthing	3,266	3,626	3,469	3,490	3,765
TYNE & WEAR (7)
Birtley (Gateshead)	459	515	369	473	247
Gateshead (Saltwell)	1,338	1,346	1,471	1,284	1,746
Newcastle-upon-Tyne	2,962	2,926	2,941	2,864	3,253
South Shields (Tyneside)	1,442	1,502	1,623	1,461	1,671
Sunderland	2,432	2,473	2,456	2,493	2,919
Tynemouth (North Tyneside)	1,094	1,075	1,117	1,165	1,252
Whitley Bay (North Tyneside)	941	1,062	1,046	1,071	1,124
WALES (18)
Aberdare (Llwydcoed)	1,258	1,480	1,527	1,458	1,819
Aberystwyth	697	659	755	721	809
Bangor (Arfon)	1,077	1,112	1,200	1,170	1,180
Barry (Vale of Glamorgan)	1,014	1,171	1,320	1,348	1,503
Blackwood (Sirhowy Valley) (Opened Feb 2021)
Bridgend (Coychurch)	1,589	1,620	1,614	1,625	1,931
Cardiff	2,787	2,820	3,000	2,705	3,148
Colwyn Bay	1,439	1,047	1,110	1,017	1,173
Gwent	2,970	2,945	2,434	2,301	2,087
Llanelli (New 2002)	1,386	1,479	1,555	1,443	1,800
Margam (Port Talbot)	1,536	1,496	1,521	1,486	1,694
Narbeth (West Wales)	1,432	1,511	1,609	1,607	1,690
Newport (Opened Nov 2017)		70	917	998	1,516
Northop (Opened Jun 2018)			384	951	1,322
Pontypridd	1,352	1,147	1,120	1,177	1,520
St Asaph (Opened May 2016)	619	1,178	1,206	1,102	1,238
Swansea	2,083	2,086	2,054	1,885	2,060
Wrexham (Pentrebychan)	1,976	1,874	1,834	1,609	1,717
WARWICKSHIRE (4)
Coleshill (Solihull / Woodlands)	819	943	909	882	1,030
Leamington Spa (Mid Warwicks)	1,711	1,880	1,979	1,725	1,846
Nuneaton	1,928	1,988	2,116	2,098	2,341
Rugby (Rainsbrook)	875	871	963	961	1,022
WEST MIDLANDS (12)
Birmingham (Lodge Hill)	1,937	2,071	1,927	1,752	1,937
Birmingham (Perry Barr)	932	729	663	836	1,138
Birmingham (Sutton Coldfield)	1,919	1,947	1,965	1,802	1,910
Birmingham (Yardley)	1,173	1,671	1,192	865	1,338
Coventry	2,478	2,600	2,508	2,405	2,710
Dudley (Gornal Wood)	1,765	1,756	1,852	1,871	2,373
Rowley Regis (Sandwell)	914	1,049	1,107	1,084	1,410
Solihull (Robin Hood)	1,877	1,223	2,001	2,026	2,350
Stourbridge (Dudley)	1,328	1,390	1,507	1,372	1,076
Walsall	2,009	2,092	2,149	2,013	2,530
West Bromwich (Sandwell)	2,038	2,143	2,238	2,118	2,521
Wolverhampton	2,570	2,730	2,829	2,475	2,563
WILTSHIRE (4)
Royal Wooton Bassett (Opened Oct 2018)			215	944	1,202
Salisbury	1,509	1,569	1,507	1,365	1,372
Swindon (Thamesdown)	2,001	2,090	1,956	1,447	1,528
West Wiltshire	2,018	2,086	2,071	1,824	2,203
WORCESTERSHIRE (4)
Pershore (Opened Dec 2018)			43	1,010	1,526
Redditch	1,743	1,620	1,763	1,521	1,872
Stourport (Wyre Forest)	1,036	1,099	1,172	1,154	1,443
Worcester	1,942	2,187	2,345	1,757	1,923
YORKSHIRE EAST (3)
East Riding	1,173	1,198	1,228	1,237	1,651
Haltemprice (Willerby)	1,512	1,632	1,691	1,503	1,424
Hull	2,443	2,578	2,398	2,488	2,885
YORKSHIRE NORTH (4)
Harrogate	1,584	1,615	1,652	1,558	1,894
Scarborough	1,156	1,163	1,149	1,143	1,192
Skipton (Craven)	1,026	1,012	1,030	1,106	1,459
York	2,304	2,267	2,370	2,436	2,467
YORKSHIRE SOUTH (6)
Barnsley	1,932	2,120	2,274	2,129	2,819
Doncaster	2,528	2,550	2,545	2,379	2,849
Rotherham	1,978	1,913	1,899	1,975	2,326
Sheffield (City Road)	1,308	1,355	1,413	1,306	1,404
Sheffield (Grenoside)	2,016	2,032	2,159	2,183	2,721
Sheffield (Hutcliffe Wood)	1,747	1,752	1,711	1,694	1,779
YORKSHIRE WEST (11)
Bradford (Scholemoor)	1,107	1,089	1,082	1,059	1,152
Dewsbury Moor (Kirklees)	1,365	1,290	1,429	542	1,274
Halifax (Calderdale)	1,775	1,882	1,951	1,895	2,222
Huddersfield (Kirklees)	1,714	1,749	1,573	1,994	1,791
Bradford (Keighley)	629	563	564	507	350
Leeds (Cottingley Hall)	1,589	1,753	1,692	1,741	1,722
Leeds (Lawnswood)	1,952	1,839	1,982	1,940	1,961
Pontefact (Wakefield)	1,902	1,982	2,068	2,010	2,220
Rawdon (Leeds)	1,940	2,015	1,945	1,866	1,954
Shipley (Bradford)	1,346	1,315	1,427	1,299	1,649
Wakefield	1,202	1,297	1,363	1,556	1,593

Appendix B

Fees at AVD - 01 April 2021

CREMATORIA by County	AVD 2021
Bristol (3)
Bristol (Canford)	£940.00
Bristol (South)	£940.00
Westerleigh	£985.00
BEDFORDSHIRE (2)
Bedford	£849.95
Luton	£780.00
BERKSHIRE (4)
Bracknell (Easthampstead)	£900.00
Reading	£830.00
Slough	£835.00
West Berkshire (Thatcham)	£995.00
BUCKINGHAMSHIRE (4)
Amersham (Chilterns)	£650.00
Aylesbury Vale (Opened Feb 2019)	£645.00
Bierton (Opened Apr 2019)	£650.00
Milton Keynes	£960.00
CAMBRIDGESHIRE (3)
Cambridge	£830.00
March	£988.00
Peterborough	£1,002.00
CHESHIRE (7)
Chester	£869.25
Crewe	£750.00
Lach Dennis (Birches) (Opened Apr 2020)	£875.00
Macclesfield	£750.00
Northwich (Vale Royal)	£875.00
Warrington	£810.00
Widnes (Halton)	£765.00
CLEVELAND (3)
Hartlepool	£761.00
Kirkleatham	£890.00
Middlesborough	£790.00
CORNWALL (3)
Bodmin	£999.00
Camborne	£890.00
Truro	£875.00
CUMBRIA (4)
Barrow-in-Furness	£906.00
Beetham Hall	£975.00
Carlisle	£870.00
Dissington (Whitehaven)	£892.00
DERBYSHIRE (4)
Alfreton (Amber Valley)	£875.00
Aston-on-Trent (Opened Jul 2018)	£729.00
Chesterfield	£770.00
Derby (Markheaton)	£782.00
DEVON (6)
Barnstable	£715.00
Exeter	£999.00
Plymouth (Efford)	£915.00
Plymouth (Weston Mill)	£915.00
Torquay	£995.00
Whimple	£895.00
DORSET (4)
Bournemouth	£805.00
Poole	£805.00
Purbeck (Opened Sep 2017)	£538.00
Weymouth	£830.00
DURHAM (5)
Darlington	£900.00
Durham	£720.00
Mountsett [Dipton]	£720.00
Stockton-on-Tees (Opened Sep 2019)	£765.00
Wear Valley	£884.00
ESSEX (11)
Basildon	£995.00
Braintree	£999.00
Brentwood	£973.00
Chelmsford	£793.00
Colchester	£809.00
Harlow	£970.00
Redbridge/ Forest Park	£970.00
Saffron Walden (Opened Jan 2018)	£850.00
Southend-on-Sea	£785.00
South Essex	£955.00
Weeley (Tendring)	£775.00
GLOUCESTERSHIRE (3)
Cheltenham	£915.00
Gloucester (Coney Hill)	£912.00
Forest of Dean	£930.00
HAMPSHIRE (8)
Aldershot (Rushmoor)	£926.00
Andover (Opened Dec 2018)	£900.00
Basingstoke	£1,025.00
Havant	£895.00
Portchester	£650.00
Romsey (Opened Aug 2017)	£945.00
Southampton	£860.00
Southampton (WESSEX VALE)	£945.00
H
HEREFORDSHIRE(1)
Hereford	£744.00
HERTFORDSHIRE (4)
Harwood Park (Stevenage)	£1,025.00
Hitchin (Opened Jun 2017)	£951.00
Hoddesdon (Woollensbrook) (Opened Mar 2017)	£960.00
West Hertfordshire	£700.00
ISLE of WIGHT (1)
Whippingham	£863.00
KENT (9)
Barham	£975.00
Charing	£975.00
Folkestone	£999.00
Gravesend (Opened Jan 2017)	£765.00
Maidstone	£710.00
Margate (Thanet)	£885.00
Medway	£710.00
Sittingbourne	£765.00
Tunbridge Wells	£820.00
LANCASHIRE (9)
Accrington (Hyndburn)	£720.00
Blackburn	£805.00
Blackpool	£765.00
Burnley	£797.00
Chorley	£999.00
Lancaster & Morecambe	£1,055.00
Lytham St. Annes (Fylde)	£753.00
Ormskirk (West Lancs)	£870.00
Preston	£753.00
LEICESTERSHIRE (4)
Countesthorpe (South Leicester)	£965.00
Great Glen	£915.00
Leicester	£890.00
Loughborough	£1,035.00
LINCOLNSHIRE (8)
Alford	£720.00
Boston	£760.00
Gainsborough (Opened Jan 2020)	£805.00
Grantham	£999.00
Great Grimsby	£705.00
Lincoln	£795.00
Scunthorpe	£715.00
South Lincs	£795.00
LONDON (24)
Beckenham	£1,070.00
Croydon	£885.00
Eltham	£722.00
Enfield (Haringey)	£949.00
Golders Green	£730.00
Hendon (Barnet)	£655.00
Honor Oak (Southwark)	£772.00
Islington	£650.00
Kingston-upon-Thames	£670.00
Lambeth	£695.00
Lewisham	£650.00
London (City of)	£465.00
London (East)	£844.00
London (South) - Streatham	£999.00
London (West)	£685.00
Manor Park	£875.00
Mortlake	£620.00
New Southgate	£925.00
North-East Surrey	£605.00
Putney Vale (Wandsworth)	£625.00
Ruislip (Breakspear)	£649.00
St.Marylebone	£645.00
South-West Middlesex	£535.00
West Norwood	£695.00
MANCESTER GREATER (14)
Altrincham (Trafford)	£750.00
Atherton (Howe Bridge)	£885.00
Bolton	£875.00
Bury (East Lancashire)	£999.00
Dukinfield (Tameside)	£745.00
Manchester (Blackley)	£729.00
M/C: Chorlton-cum-Hardy	£795.00
Middleton (Rochdale)	£754.00
Oldham	£732.00
Peel Green	£778.00
Rochdale	£754.00
Salford	£778.00
Stockport	£675.00
Wigan	£731.00
MERSEYSIDE (6)
Birkenhead (Wirral)	£800.00
Liverpool (Anfield)	£871.00
Liverpool (Springwood)	£871.00
St.Helens	£638.00
Southport (Sefton)	£860.00
Thorton (Crosby)	£860.00
NORFOLK (6)
Norwich (Norwich Road, Scoulton) (Breckland)	£840.00
Cromer (Opened in Jan 2017)	£980.00
Great Yarmouth	£840.00
King’s Lynn	£799.00
Norwich (Earlham Road)	£1,060.00
Norwich (Horsham St. Faith)	£1,060.00
NORTHAMPTONSHIRE (3)
Kettering	£878.00
Northampton	£1,070.00
Wellingborough	£899.00
NORTHUMBERLAND (1)
Blyth	£820.00
NOTTINGHAMSHIRE (7)
Bassetlaw (Opened Aug 2018) (Babworth)	£820.00
Bramcote	£730.00
Gedling (Opened Jan 2017)	£770.00
Mansfield	£817.00
Nottingham	£700.00
Retford (Barnby Moor) (Opened Feb 2019)	£815.00
Sherwood Forest	£999.00
OXFORDSHIRE (4)
Abingdon (South Oxfordshire)	£1,040.00
Banbury	£915.00
Kidlington (North Oxfordshire) (Opened Oct 2020)	£1,040.00
Oxford	£1,070.00
SHROPSHIRE (2)
Shrewsbury	£766.00
Telford	£924.00
SOMERSET (6)
Bath	£953.00
Mendip (Shepton Mallet)	£909.00
Sedgemoor	£875.00
Taunton	£820.00
Weston-Super-Mare	£978.00
Yeovil	£780.00
STAFFORDSHIRE (6)
Bretby (Burton-on-Trent)	£730.00
Cannock Chase (Opened Apr 2021)	£860.00
Lichfield	£715.00
Newcastle-under-Lyme	£767.00
Stafford	£755.00
Stoke-on-Trent	£750.00
SUFFOLK (4)
Bury St.Edmunds	£985.00
Ipswich	£773.00
Nacton (Seven Hills)	£775.00
Waveney	£900.00
SURREY (3)
Guildford	£925.00
Leatherhead	£1,070.00
Woking	£848.50
SUSSEX EAST (5)
Brighton (The Downs)	£658.00
Brighton (Woodvale)	£691.00
Eastbourne	£715.00
Hastings	£791.00
Wealden (Horam) (Opened May 2019)	£885.00
SUSSEX WEST (3)
Chichester	£1,077.00
Crawley (Surrey & Sussex)	£1,070.00
Worthing	£995.00
TYNE & WEAR (7)
Birtley (Gateshead)	£739.00
Gateshead (Saltwell)	£739.00
Newcastle-upon-Tyne	£872.00
South Shields (Tyneside)	£816.00
Sunderland	£865.00
Tynemouth	£789.00
Whitley Bay	£789.00
WARWICKSHIRE (4)
Coleshill (Woodlands)	£790.00
Leamington Spa (Mid Warwick)	£920.00
Nuneaton	£1,070.00
Rugby (Rainsbrook)	£835.00
WALES (18)
Aberdare (Llwydcoed)	£721.00
Aberystwyth	£865.00
Bangor (Arfon)	£658.00
Barry (Vale of Glamorgan)	£890.00
Blackwood (Sirhowy Valley) (Opened Feb 2021)	£790.00
Bridgend (Coychurch)	£696.40
Cardiff	£700.00
Colwyn Bay	£745.00
Gwent	£828.00
Llanelli	£810.00
Margam (Port Talbot)	£617.00
Narbeth (West Wales)	£700.00
Newport (Opened Nov 2017)	£840.00
Northop (Opened Jun 2018)	£900.00
Pontypridd	£721.00
St Asaph	£900.00
Swansea	£730.00
Wrexham (Pentrebychan)	£742.00
WEST MIDLANDS (12)
Birmingham (Lodge Hill)	£875.00
Birmingham (Perry Barr)	£924.00
Birmingham (Sutton Coldfield)	£875.00
Birmingham (Yardley)	£875.00
Coventry	£885.00
Dudley (Gornal Wood)	£930.00
Rowley Regis (Sandwell)	£775.00
Solihull	£790.00
Stourbridge	£930.00
Walsall	£905.00
West Bromwich (Sandwell)	£775.00
Wolverhampton	£880.00
WILTSHIRE (4)
Royal Wooton Bassett (Opened Oct 2018)	£925.00
Salisbury	£900.00
Swindon (Kingsdown)	£895.00
West Wiltshire	£985.00
WORCESTERSHIRE(4)
Pershore (The Vale) (Opened Dec 2018)	£850.00
Redditch	£746.00
Stourport (Wyre Forest) (Opened 2011)	£984.00
Worcester	£822.00
YORKSHIRE EAST (3)
East Riding	£995.00
Haltemprice (Willerby)	£909.00
Hull	£799.00
YORKSHIRE NORTH (4)
Harrogate	£886.00
Scarborough	£830.00
Skipton (Craven)	£742.00
York	£920.00
YORKSHIRE SOUTH (6)
Barnsley	£827.00
Doncaster	£820.00
Rotherham	£943.00
Sheffield (City Road)	£900.00
Sheffield (Grenoside)	£769.00
Sheffield (Hutcliffe Wood)	£900.00
YORKSHIRE WEST (11)
Bradford (Scholemoor)	£750.00
Dewsbury Moor (Kirklees)	£727.00
Halifax (Calderdale)	£860.00
Huddersfield	£727.00
Keighley	£750.00
Leeds (Cottingley Hall)	£939.00
Leeds (Lawnswood)	£939.00
Pontefact	£937.00
Rawdon (Leeds)	£939.00
Shipley	£750.00
Wakefield	£937.00

Appendix C

Total Income	% Rental Bid
300,000	7.00%
450,000	7.75%
700,000	9.00%
950,000	10.25%
1,200,000	11.50%
1,450,000	12.75%
1,700,000	14.00%
1,950,000	15.25%
2,200,000	16.50%
2,400,000	17.50%

NOTE: % Rental Bid to be tapered between total income points up to a maximum of 17.50%

A more in-depth example of how rental bids are to be related to total income figures is shown in the table below. The table below should be applied in the settlement of 2023 crematoria rating assessments:

Total Income (£)	% Rental Bid	Total Income (£)	% Rental Bid
300,000	7.00	1,450,000	12.75
325,000	7.12	1,475,000	12.87
350,000	7.25	1,500,000	13.00
375,000	7.37	1,525,000	13.12
400,000	7.50	1,550,000	13.25
425,000	7.62	1,575,000	13.37
450,000	7.75	1,600,000	13.50
475,000	7.87	1,625,000	13.62
500,000	8.00	1,650,000	13.75
525,000	8.12	1,675,000	13.87
550,000	8.25	1,700,000	14.00
575,000	8.37	1,725,000	14.12
600,000	8.50	1,750,000	14.25
625,000	8.62	1,775,000	14.37
650,000	8.75	1,800,000	14.50
675,000	8.87	1,825,000	14.62
700,000	9.00	1,850,000	14.75
725,000	9.12	1,875,000	14.87
750,000	9.25	1,900,000	15.00
775,000	9.37	1,925,000	15.12
800,000	9.50	1,950,000	15.25
825,000	9.62	1,975,000	15.37
850,000	9.75	2,000,000	15.50
875,000	9.87	2,025,000	15.62
900,000	10.00	2,050,000	15.75
925,000	10.12	2,075,000	15.87
950,000	10.25	2,100,000	16.00
975,000	10.37	2,125,000	16.12
1,000,000	10.50	2,150,000	16.25
1,025,000	10.62	2,175,000	16.37
1,050,000	10.75	2,200,000	16.50
1,075,000	10.87	2,225,000	16.62
1,100,000	11.00	2,250,000	16.75
1,125,000	11.12	2,275,000	16.87
1,150,000	11.25	2,300,000	17.00
1,175,000	11.37	2,325,000	17.12
1,200,000	11.50	2,350,000	17.25
1,225,000	11.62	2,375,000	17.37
1,250,000	11.75	2,400,000	17.50
1,275,000	11.87
1,300,000	12.00
1,325,000	12.12
1,350,000	12.25
1,375,000	12.37
1,400,000	12.50
1,425,000	12.62

Appendix D

Allowances to reflect operating costs associated with site characteristics for the following ages:

• for properties constructed before1950, a 20% allowance is to be considered
• for properties constructed between 1950 – 1959, a 15% allowance is to be considered
• between 1960 – 1969, a 10% allowance is to be considered
• between 1970 – 1989, a 5% allowance is to be considered
• with no allowance considered for properties constructed after 1990

Practice note: 2017: crematoria

1. Market Knowledge

Since 2008 there has been an increase in average cremation fees in England and Wales of over forty five percent.

The practice of trying to restrict cremation fees employed by some local authorities in the past has now largely disappeared. There are now few crematoria that are not achieving a surplus and with large private companies involved in the provision of cremation services, occupiers in this sector are driven by a profit motive.

The increase in fees has been somewhat matched by increasing costs.

Fuel, repairs and staff costs have increased by some forty percent.

A significant cost to the industry has been the need to abate harmful mercury emissions.

The Department for Environment, Food and Rural Affairs insisted on a fifty percent reduction in mercury emissions by 2013 and the industry continues to abate.

Costs of abatement can amount to over £500,000 per cremator.

Some sites are unable to accommodate the new abatement equipment and therefore a scheme has been devised by the industry that allows burden sharing across participating occupiers.

Occupiers can either install abatement equipment and recoup their costs from a fund set up by the industry or they can contribute to the fund which is administered by CAMEO, the Cremation Abatement of Mercury Emissions Organisation and not carry out abatement works.

There have been seventeen new crematoria built from 2008 to 2013 but the number of annual cremations has remained relatively static.

These new crematoria have largely been set up to compete with established locations that are carrying out higher than average cremation numbers.

2. Changes From The Last Practice Note

The valuation scheme has been updated to reflect the larger contribution occupiers make for mercury abatement (described as the Environmental Charge) at the antecedent valuation date.

This charge has increased from £35 per cremation in 2008 to £52 per cremation in 2015.

A new cost has also been reflected in the scheme. The medical Referee charge is included by taking a sum of £18.50 per cremation.

3. Ratepayer Discussions

Discussions have been held with a leading company of surveyors representing some of the major occupiers in the sector.

A valuation scheme has been devised from an analysis of financial information for a number of crematoria across a range of sites of different ages and characteristics.

From this analysis a shortened form of a receipts and expenditure valuation has been developed.

The analysis reflected the age and site characteristics of the different sites under consideration.

These characteristics are reflected in the shortened receipts and expenditure valuation by the inclusion of appropriate allowances.4. Valuation Scheme

No rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publically available information that will aid the valuation process.

The Chartered Institute of Public Finance and Accountancy, for example, annually supplies public information on costs and revenues for local authorities that provide returns to CIPFA.

The Cremation Society of Great Britain also provides information relating to the operations of both public and private cremation occupiers.

4. Valuation Scheme

No relevant rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publically available information that will aid the valuation process.

The Chartered Institute of Public Finance and Accountancy, for example, annually supplies public information on costs and revenues for local authorities that provide returns to CIPFA.

The Cremation Society of Great Britain also provides information relating to the operations of both public and private cremation occupiers.

4.1 Stage One

It is firstly necessary to establish a level of fair maintainable cremations for a site as at 1st April 2015.

This information is provided annually for each location by the Cremation Society of Great Britain, based on a yearly period from January to December. The fair maintainable cremation figure should be chosen carefully to avoid temporary changes that might affect a yearly figure. An average of yearly figures around the AVD may be used to obtain an acceptable figure.

Appendix A below gives comprehensive cremation figures for the three years leading up to the AVD relating to locations throughout England and Wales.

A MCC may occur when a new crematorium is opened close to an established business. The new crematorium may have a significant effect on the level of maintainable cremations of the established business.

4.2 Stage Two

It is then necessary to establish the cremation fee that is being charged at the AVD. Fee charges at the AVD are shown for crematoria in England and Wales in Appendix B.

When investigating fee charges, care should be taken to establish that the fee is not too low for the region in which the crematorium is placed.

If it is judged that the occupier is not charging a commercial fee, it is permissible to look at fees of neighbouring crematoria to establish an average fee figure.

Once the fair maintainable cremation figure and the fee charge is established, it is possible to establish a total gross income from cremations by multiplication.

4.3 Stage Three

Once a gross income from cremations has been calculated, it is then necessary to deduct a sum for non- chargeable cremations. A crematorium will cremate the remains of those who are unable to afford a cremation in its area free of charge and charges are not levied for foetal remains.

An investigation of accounts shows that a deduction of 2.5% from the income from cremations figure should be made.

From the resultant amount a sum to reflect the environment reserve charge should be deducted. This figure is calculated by multiplying the fair maintainable cremations by £52.

A final deduction is required to reflect the medical Referee charge by multiplying the fair maintainable cremation by £18.50.

Once these deductions are made, a total cremation income is achieved.

4.4 Stage Four

It is then necessary to establish an income to the operator from memorials as at the AVD. This figure should reflect an amount of total revenue less cost of purchase only.

As with fees care should be taken to establish that memorials are being sold on a commercial basis and it is permissible to look at sums raised at neighbouring crematoria to establish an average figure.

4.5 Stage Five

After establishing a total income figure for cremations and memorials, it is then necessary to calculate a percentage of revenue to establish a rental figure.

Analysis of accounts has established figures outlined in the table shown in Appendix C.

4.6 Stage Six

A final deduction from the rental figure is to be made to reflect the level of operating costs associated with the site characteristics for various site age bands. The allowances to reflect the operating costs involved and the age bands are shown in Appendix D.

4.7 Valuation Records

Crematoria valuations are carried out on a stand alone spreadsheet which is stored in the hereditament EDRM folder.

CREMATION VOLUMES
Supplied by Federation of Burial and Cremation Authorities
Revised: 2nd July 2014
CREMATORIA	2012	2013	2014
AVON  (6)
Bath	1,581	1589	1,534
Bristol (Arno's Vale)
(Canford)	1,688	1,713	1,569
(South)	1,813	1979	1,806
Bristol (Westerleigh)	2,167	2,302	2,133
Weston-Super-Mare	1,340	1,419	1,213
BEDFORDSHIRE  (2)
Bedford	1,609	1,734	1,637
Luton	1,727	1,726	1,714
BERKSHIRE  (4)
Bracknell (Easthampstead)	1,711	1,818	1,861
Reading	1,720	1,718	1,636
Slough	1,549	1,496	1,368
Thatham (West Berkshire)	1,100	1,173	1,164
BUCKINGHAMSHIRE  (2)
Amersham (Chilterns)	3,178	3,114	3,278
Milton Keynes	1,806	1,826	1,882
CAMBRIDGESHIRE  (2)
Cambridge	2,601	2,651	2,541
March	676	750	735
Peterborough	2,143	2,166	2,097
CHESHIRE  (5)
Chester	1,967	1,883	1,978
Crewe	1,299	1,296	1,221
Macclesfield	1,627	1,540	1,497
Northwich (Vale Royal)			264
Warrington	2,061	2,145	2,036
Widnes (Halton)	603	618	560
CLEVELAND  (2)
Hartlepool	834	829	829
Middlesborough	3,699	3,693	2,932
Kirkleatham			803
CORNWALL  (3)
Bodmin	1,455	1,530	1,486
Camborne	1,044	1,155	1,133
Truro (Cornwall)	1,577	1,578	1,495
CUMBRIA  (3)
Barrow-in-Furness	873	1,010	973
Carlisle	1,428	1,425	1,372
Whitehaven (Copeland)	951	901	961
DERBYSHIRE  (2)
Chesterfield	2,072	2,147	2,134
Derby (Markeaton)	2,615	2,954	2,885
DEVON  (6)
Barnstable (North Devon)	1,373	1,425	1,446
Exeter & Devon	2,350	2,373	2,322
Plymouth (Efford)	1,114	1,125	1,024
Plymouth (Weston Mill)	1,619	1,602	1,495
Torquay	2,388	2,370	2,353
Whimple (East Devon)	1,259	1,270	1,262
DORSET  (3)
Bournemouth	3,371	3,354	3,220
Poole	2,261	2,452	2,429
Weymouth	1,242	1,275	1,251
DURHAM  (3)
Darlington	1,642	1,618	1,618
Durham	2,302	2,737	2,189
Wear Valley	580	681	722
ESSEX  (9)
Basildon	1,982	2,016	1,936
Braintree	835	858	832
Brentwood	82	484	603
Chelmsford	2,283	2,112	2,092
Colchester	1,324	1,354	1,346
Harlow	1,615	1,662	1,744
Redbridge (Hainault)	1,250	1,258	1,201
Southend-on-Sea	2,220	2,354	2,237
South Essex	3,138	3,156	3,042
Weeley (Tendring)	1,631	1,623	1,497
GLOUCESTERSHIRE  (3)
Cheltenham	1,850	2,014	1,828
Forest of Dean	939	1,004	1,777
Gloucester	1,657	1,732	942
HAMPSHIRE  (5)
Havant			974
Aldershot (Rushmoor)	1,616	1,549	1,605
Eastleigh	1,472	1,647
Basingstoke	1,701	1,824	1,738
Portchester	3,975	4,248	3,356
Southampton (Wessex Vale)			1,624
Southampton	2,404	2,542	2,377
HEREFORD & WORCESTER  (3)
Hereford	1,449	1,439	1,477
Redditch	1,270	1,453	1,512
Stourport (Wyre Forest)			847
Worcester	1,838	1,961	1,998
HERTFORDSHIRE  (2)
Harwood Park (Stevenage)	2,220	2,233	2,300
West Hertfordshire	3,016	3,044	3,024
HUMBERSIDE  (3)
Great Grimsby	1,589	1,700	1,554
Hull	2,157	2,323	2,353
Scunthorpe	1,496	1,575	1,559
ISLE of WIGHT  (1)
Whippingham	1,427	1,457	1,373
KENT  (8)
Barham (Kent)	2,339	2,312	2,306
Charing (Kent)	1,313	1,324	1,381
Folkestone	665	677	718
Maidstone	1,435	1,580	1,480
Margate (Thanet)	1,443	1,635	1,618
Medway	2,587	2,302	2,627
Sittingbourne (Opened Aug 2003)	1,045	1,301	1,194
Tunbridge Wells	2,136	2,141	2,117
LANCASHIRE  (8)
Accrington (Hyndburn)	888	912	914
Blackburn	1,154	1,153	1,194
Blackpool	1,798	1,793	1,462
Burnley	1,527	1,571	1,536
Chorley (opened 31st July 2007)	1,132	1,135	1,214
Lancaster & Morecambe	1,745	1,877	1,729
Lytham St. Annes (Fylde)	1,633	1,790	1,981
Preston	1,278	1,321	1,327
LEICESTERSHIRE  (2)
Countesthorpe (South Leicester)			-
Leicester	2,998	3,283	3,180
Loughborough	1,623	1,672	1,631
LINCOLNSHIRE  (4)
Alford (opened 21st Nov 2007)	976	963	965
Boston	1,368	1,325	868
Grantham	1,111	1,087	1,035
Lincoln	1,733	1,768	1,716
South Lincs			657
LONDON  (24)
Beckenham	1,849	1,763	1,698
Croydon	1,761	1,660	1,728
Eltham	4,001	3,938	3,809
Enfield (Haringey)	2,065	2,047	2,094
Golders Green	1,979	2,000	1,942
Hendon (Barnet)	735	698	851
Honor Oak (Southwark)	1,041	1,136	1,425
Islington	799	849	881
Kingston-upon-Thames	802	972	915
Lambeth	709	689	685
Lewisham	1,203	1,249	1,141
London (City)	2,591	2,538	2,585
London (East)	573	578	543
London (South) - Streatham	889	1,031	896
London (West)	1,100	1,043	997
Manor Park	341	387	321
Mortlake	2,242	2,209	2,187
New Southgate	929	833	828
North-East Surrey	1,712	1,790	1,810
Putney Vale (Wandsworth)	1,163	1,238	1,238
Ruislip (Breakspear)	3,143	3,111	3,055
St.Marylebone	649	653	640
South-West Middlesex	2,251	2,367	2,274
Norwood (Lambeth)	709	689	480
MANCESTER GREATER  (14)
Altrincham (Trafford)	1,791	1,825	1,661
Atherton (Howe Bridge)	944	937	1,005
Bolton	2,133	2,149	2,152
Bury (East Lancashire)	951	986	957
Dukinfield (Tameside)	1,916	1,961	1,908
Peel Green	640	666	628
Manchester (Blackley)	1,033	1,087	1,079
M/C : Chorlton-cum-Hardy	1,984	2,027	1,966
Middleton (Rochdale)	378	354	402
Oldham	1,505	1,456	1,525
Rochdale	1,169	1,195	1,124
Salford	1,128	1,079	1,089
Stockport	2,300	2,354	2,292
Wigan	1,103	1,099	1,022
MERSEYSIDE  (6)
Birkenhead (Wirral)	2,988	3,103	2,910
Liverpool (Anfield)	1,849	1,897	1,883
Liverpool (Springwood)	2,056	2,190	2,111
St.Helens	2,192	2,361	2,341
Southport (Sefton)	1,609	1,724	1,618
Thorton (Sefton)	1,552	1,553	1,502
NORFOLK (4)
Great Yarmouth	1,925	1,895	1,968
King's Lynn	1,918	2,033	1,915
Norwich (Earlham Road)	1,602	1,642	1,581
Norwich (Horsham St. Faith)	2,338	2,354	2,326
NORTHAMPTONSHIRE  (2)
Kettering	2,397	2,453	2,433
Northampton	1,888	1,934	1,819
NORTHUMBERLAND  (1)
Blyth	1,490	1,523	1,379
NOTTINGHAMSHIRE  (4)
Bramcote	2,861	3,063	2,994
Mansfield & District	2,638	2,601	2,724
Nottingham	2,090	2,037	1,999
Sherwood Forest	1,046	1,076	1,073
OXFORDSHIRE  (2)
Abingdon			-
Banbury	868	932	982
Oxford	2,482	2,559	2,526
SHROPSHIRE  (3)
Shrewsbury	1,697	1,772	1,694
Telford	1,217	1,255	1,243
Wyre Forest	773	899
SOMERSET  (3)
Taunton	2,295	2,190	1,872
Yeovil	1,560	1,661	1,524
Shepton Mallet (Mendip)	658	689	708
Sedgemoor			674
STAFFORDSHIRE  (4)
Bretby (Burton-on-Trent)	1,670	1,622	1,539
Newcastle-under-Lyme	1,418	1,469	1,400
Stafford	1,673	1,734	1,857
Stoke-on-Trent	2,083	2,171	2,113
Lichfield			372
SUFFOLK  (3)
Bury St.Edmunds	2,002	2,163	2,047
Ipswich	767	951	890
Nacton	1,605	1,731	1,657
SURREY  (3)
Guildford	1,671	1,703	1,756
Leatherhead	2,242	2,247	1,725
Woking	1,618	1,547	1,570
SUSSEX  EAST  (4)
Brighton (The Downs)	968	1,406	1,278
Brighton (Woodvale)	2,476	1,942	2,081
Eastbourne	2,402	2,696	2,407
Hastings	1,373	1,448	1,404
SUSSEX  WEST  (3)
Chichester	2,152	2,139	1,776
Crawley (Surrey & Sussex)	3,014	3,049	2,872
Worthing	2,676	2,922	2,964
TYNE & WEAR  (8)
Birtley (Gateshead)	526	418	389
Gateshead (Saltwell)	1,179	1,281	1,269
Mountsett (Dipton)	1,364	1,254	1,253
Newcastle-upon-Tyne	2,795	2,734	2,891
South Shields (Tyneside)	1,370	1,459	1,379
Sunderland	2,248	2,440	2,443
Tynemouth (North Tyneside)	1,000	1,168	198
Whitley Bay (North Tyneside)	917	870	1,790
WALES  (14)
Aberdare (Llwydcoed)	1,244	1,276	1,257
Aberystwyth	562	542	603
Bangor (Arfon)	1,032	1,100	1,007
Barry (Vale of Glamorgan)	695	825	863
Bridgend (Coychurch)	1,483	1,722	1,651
Cardiff	2,695	2,854	2,619
Colwyn Bay	1,772	1,828	1,840
Gwent	2,547	2,725	2,849
Llanelli                  (New 2002)	1,061	1,122	1,213
Margam (Port Talbot)	1,403	749	1,128
Narbeth (West Wales)	1,411	1,407	1,362
Pontypridd	1,227	1,267	1,231
Swansea	1,922	2,290	2,098
Wrexham (Pentrebychan)	1,802	1,799	1,907
WARWICKSHIRE  (3)
Leamington Spa (Mid Warwicks)	1,917	1,934	1,719
Nuneaton	1,941	2,079	1,975
Coleshill (Solihull / Woodlands)	786	775	810
WEST MIDLANDS  (12)
Birmingham (Lodge Hill)	1,943	1,882	1,836
Birmingham (Perry Barr)	1,007	858	826
Birmingham (Sutton Coldfield)	2,136	2,093	1,878
Birmingham (Yardley)	1,187	1,253	1,199
Coventry	2,517	2,583	2,389
Dudley (Gornal Wood)	1,451	1,706	1,676
Rowley Regis (Sandwell)	950	951	794
Solihull (Robin Hood)	2,039	1,942	1,883
Stourbridge (Dudley)	1,456	1,362	1,324
Walsall	1,897	1,915	1,991
West Bromwich (Sandwell)	1,828	1,903	1,884
Wolverhampton	2,466	2,394	2,460
WILTSHIRE  (3)
Salisbury	1,435	1,193	1,315
Swindon (Thamesdown)	1,938	2,050	1,996
West Wiltshire	1,732	1,924	1,860
YORKSHIRE  EAST  (2)
East Riding	1,188	1,141	1,133
Haltemprice (Willerby)	1,481	1,437	1,317
YORKSHIRE  NORTH  (4)
Harrogate	1,522	1,473	1,461
Scarborough	1,058	1,196	1,049
Skipton (Craven)	926	988	977
York	2,158	2,205	2,219
YORKSHIRE  SOUTH  (6)
Barnsley	1,824	1,905	1,880
Doncaster	2,373	2,332	2,389
Rotherham	1,929	1,897	1,837
Sheffield (City Road)	1,339	1,256	1,157
Sheffield (Grenoside)	1,614	1,845	1,857
Sheffield (Hutcliffe Wood)	1,723	1,754	1,641
YORKSHIRE  WEST  (11)
Bradford (Keighley)	504	535	1,011
Bradford (Scholemoor)	1,124	1,117	552
Dewsbury Moor (Kirklees)	1,301	1,248	1,164
Halifax (Calderdale)	1,851	1,697	1,671
Huddersfield (Kirklees)	1,504	1,719	1,749
Leeds (Cottingley Hall)	1,436	1,524	1,396
Leeds (Lawnswood)	2,012	1,968	1,959
Pontefact (Wakefield)	1,503	1,697	1,724
Rawdon (Leeds)	1,883	1,964	1,934
Shipley (Bradford)	1,246	1,298	1,291
Wakefield	1,312	1,142	1,106

Appendix B

Fees at AVD - 01 April 2015

CREMATORIA	2015
AVON  (6)	£
Bath	645
Bristol (Arno's Vale)
(Canford)	682
(South)	682
Bristol (Westerleigh)	750
Weston-Super-Mare	815
BEDFORDSHIRE  (2)
Bedford	647
Luton	705
BERKSHIRE  (4)
Bracknell (Easthampstead)	739
Reading	715
Slough	735
Thatham (West Berkshire)	765
BUCKINGHAMSHIRE  (2)
Amersham (Chilterns)	535
Milton Keynes	701
CAMBRIDGESHIRE  (2)
Cambridge	674
March	762
Peterborough	745
CHESHIRE  (5)
Chester	650
Crewe	595
Macclesfield	577
Northwich (Vale Royal)	680
Warrington	588
Widnes (Halton)	637
CLEVELAND  (2)
Hartlepool	670
Middlesborough	642
Kirkleatham	640
CORNWALL  (3)
Bodmin	815
Camborne	645
Truro (Cornwall)	602
CUMBRIA  (3)
Barrow-in-Furness	721
Carlisle	750
Whitehaven (Copeland)	779
DERBYSHIRE  (2)
Alfreton (Amber Valley)	625
Chesterfield	625
Derby (Markeaton)	617
DEVON  (6)
Barnstable (North Devon)	620
Exeter & Devon	809
Plymouth (Efford)	865
Plymouth (Weston Mill)	865
Torquay	800
Whimple (East Devon)	830
DORSET  (3)
Bournemouth	680
Poole	758
Weymouth	735
DURHAM  (3)
Darlington	697
Durham	630
Wear Valley	681
ESSEX  (9)
Basildon	745
Braintree	794
Brentwood	747
Chelmsford	612
Colchester	702
Harlow	745
Redbridge (Hainault)	745
Southend-on-Sea	710
South Essex	620
Weeley (Tendring)	745
GLOUCESTERSHIRE  (3)
Cheltenham	629
Forest of Dean	740
Gloucester	680
HAMPSHIRE  (5)
Havant	739
Aldershot (Rushmoor)	797
Eastleigh
Basingstoke	825
Portchester	550
Southampton (Wessex Vale)	745
Southampton	670
HEREFORD & WORCESTER  (3)
Hereford	603
Redditch	540
Stourport (Wyre Forest)	762
Worcester	750
HERTFORDSHIRE  (2)
Harwood Park (Stevenage)	850
West Hertfordshire	520
HUMBERSIDE  (3)
Great Grimsby	627
Hull	620
Scunthorpe	605
ISLE of WIGHT  (1)
Whippingham	658
KENT  (8)
Barham (Kent)	745
Charing (Kent)	745
Folkestone	804
Maidstone	622
Margate (Thanet)	690
Medway	575
Sittingbourne (Opened Aug 2003)	695
Tunbridge Wells	621
LANCASHIRE  (8)
Accrington (Hyndburn)	565
Blackburn	633
Blackpool	655
Burnley	610
Chorley (opened 31st July 2007)	805
Lancaster & Morecambe	847
Lytham St. Annes (Fylde)	600
Preston	583
LEICESTERSHIRE  (2)
Countesthorpe (South Leicester)	750
Leicester	750
Loughborough	834
LINCOLNSHIRE  (4)
Alford (opened 21st Nov 2007)	550
Boston	650
Grantham	784
Lincoln	620
South Lincs	650
LONDON  (24)
Beckenham	900
Croydon	740
Eltham	623
Enfield (Haringey)	730
Golders Green	655
Hendon (Barnet)	650
Honor Oak (Southwark)	661
Islington	560
Kingston-upon-Thames	550
Lambeth	543
Lewisham	667
London (City)	360
London (East)	698
London (South) - Streatham	780
London (West)	595
Manor Park	650
Mortlake	575
New Southgate	745
North-East Surrey	535
Putney Vale (Wandsworth)	587
Ruislip (Breakspear)	575
St.Marylebone	575
South-West Middlesex	490
Norwood (Lambeth)	531
MANCESTER GREATER  (14)
Altrincham (Trafford)	639
Atherton (Howe Bridge)	695
Bolton	635
Bury (East Lancashire)	805
Dukinfield (Tameside)	650
Manchester (Blackley)	590
M/C : Chorlton-cum-Hardy	630
Middleton (Rochdale)	600
Oldham	667
Peel Green	740
Rochdale	600
Salford	740
Stockport	662
Wigan	600
MERSEYSIDE  (6)
Birkenhead (Wirral)	630
Liverpool (Anfield)	745
Liverpool (Springwood)	745
St.Helens	566
Southport (Sefton)	815
Thorton (Sefton)	815
NORFOLK (4)
Great Yarmouth	660
King's Lynn	676
Norwich (Earlham Road)	852
Norwich (Horsham St. Faith)	852
NORTHAMPTONSHIRE  (2)
Kettering	806
Northampton	888
NORTHUMBERLAND  (1)
Blyth	730
NOTTINGHAMSHIRE  (4)
Bramcote	586
Mansfield & District	584
Nottingham	498
Sherwood Forest	794
OXFORDSHIRE  (2)
Abingdon	810
Banbury	795
Oxford	886
SHROPSHIRE  (3)
Shrewsbury	685
Telford	719
Wyre Forest
SOMERSET  (3)
Taunton	650
Yeovil	560
Shepton Mallet (Mendip)	701
Sedgemoor	625
STAFFORDSHIRE  (4)
Bretby (Burton-on-Trent)	566
Newcastle-under-Lyme	651
Stafford	625
Stoke-on-Trent	575
Lichfield	625
SUFFOLK  (3)
Bury St.Edmunds	745
Ipswich	630
Nacton	630
SURREY  (3)
Guildford	755
Leatherhead	900
Woking	785
SUSSEX  EAST  (4)
Brighton (The Downs)	540
Brighton (Woodvale)	600
Eastbourne	620
Hastings	615
SUSSEX  WEST  (3)
Chichester	900
Crawley (Surrey & Sussex)	900
Worthing	675
TYNE & WEAR  (8)
Birtley (Gateshead)	682
Gateshead (Saltwell)	682
Mountsett (Dipton)	580
Newcastle-upon-Tyne	706
South Shields (Tyneside)	706
Sunderland	626
Tynemouth (North Tyneside)	693
Whitley Bay (North Tyneside)	693
WALES  (14)
Aberdare (Llwydcoed)	626
Aberystwyth	695
Bangor (Arfon)	523
Barry (Vale of Glamorgan)	665
Bridgend (Coychurch)	615
Cardiff	515
Colwyn Bay	552
Gwent	592
Llanelli                  (New 2002)	605
Margam (Port Talbot)	585
Narbeth (West Wales)	564
Pontypridd	626
Swansea	580
Wrexham (Pentrebychan)	646
WARWICKSHIRE  (3)
Coleshill (Woodlands)	660
Leamington Spa (Mid Warwicks)	607
Nuneaton	900
Coleshill (Solihull / Woodlands)	750
WEST MIDLANDS  (12)
Birmingham (Lodge Hill)	628
Birmingham (Perry Barr)	716
Birmingham (Sutton Coldfield)	628
Birmingham (Yardley)	685
Coventry	630
Dudley (Gornal Wood)	696
Rowley Regis (Sandwell)	631
Solihull (Robin Hood)	660
Stourbridge (Dudley)	696
Walsall	657
West Bromwich (Sandwell)	631
Wolverhampton	684
WILTSHIRE  (3)
Salisbury	795
Swindon (Thamesdown)	720
West Wiltshire	755
YORKSHIRE  EAST  (2)
East Riding	773
Haltemprice (Willerby)	703
YORKSHIRE  NORTH  (4)
Harrogate	764
Scarborough	611
Skipton (Craven)	615
York	815
YORKSHIRE  SOUTH  (6)
Barnsley	673
Doncaster	700
Rotherham	824
Sheffield (City Road)	650
Sheffield (Grenoside)	670
Sheffield (Hutcliffe Wood)	650
YORKSHIRE  WEST  (11)
Bradford (Keighley)	650
Bradford (Scholemoor)	650
Dewsbury Moor (Kirklees)	663
Halifax (Calderdale)	655
Huddersfield (Kirklees)	663
Leeds (Cottingley Hall)	778
Leeds (Lawnswood)	778
Pontefact (Wakefield)	759
Rawdon (Leeds)	778
Shipley (Bradford)	650
Wakefield	759

Appendix C

Total Income	% Rental Bid
100,000	7.00%
250,000	7.75%
500,000	9.00%
750,000	10.25%
1,000,000	11.50%
1,250,000	12.75%
1,500,000	14.00%
1,750,000	15.25%
2,000,000	16.50%

NOTE: % Rental Bid to be tapered between total income points up to a maximum of 17.50%

A more in depth and agreed example of how rental bids are to be related to total income figures is shown in the table below. The table below should be applied in the settlement of 2017 crematoria rating assessments

Total Income (£)	% Rental Bid	Total Income (£)	% Rental Bid
100,000	7.00	1,250,000	13.00
125,000	7.17	1,275,000	13.13
150,000	7.33	1,300,000	13.25
175,000	7.50	1,325,000	13.38
200,000	7.67	1,350,000	13.50
225,000	7.83	1,375,000	13.63
250,000	8.00	1,400,000	13.75
275,000	8.13	1,425,000	13.88
300,000	8.25	1,450,000	14.00
325,000	8.38	1,475,000	14.13
350,000	8.50	1,500,000	14.25
375,000	8.63	1,525,000	14.38
400,000	8.75	1,550,000	14.50
425,000	8.88	1,575,000	14.63
450,000	9.00	1,600,000	14.75
475,000	9.13	1,625,000	14.88
500,000	9.25	1,650,000	15.00
525,000	9.38	1,675,000	15.13
550,000	9.50	1,700,000	15.25
575,000	9.63	1,725,000	15.38
600,000	9.75	1,750,000	15.50
625,000	9.88	1,775,000	15.60
650,000	10.00	1,800,000	15.70
675,000	10.13	1,825,000	15.80
700,000	10.25	1,850,000	15.90
725,000	10.38	1,875,000	16.00
750,000	10.50	1,900,000	16.10
775,000	10.63	1,925,000	16.20
800,000	10.75	1,950,000	16.30
825,000	10.88	1,975,000	16.40
850,000	11.00	2,000,000	16.50
875,000	11.13	2,025,000	16.60
900,000	11.25	2,050,000	16.70
925,000	11.38	2,075,000	16.80
950,000	11.50	2,100,000	16.90
975,000	11.63	2,125,000	17.00
1,000,000	11.75	2,150,000	17.10
1,025,000	11.88	2,175,000	17.20
1,050,000	12.00	2,200,000	17.30
1,075,000	12.13	2,225,000	17.40
1,100,000	12.25	2,250,000	17.50
1,125,000	12.38
1,150,000	12.50
1,175,000	12.63
1,200,000	12.75
1,225,000	12.88

Appendix D

Allowances to reflect operating costs associated with site characteristics for the following ages:

For properties constructed before1950, a 20% allowance is to be considered.

For properties constructed between 1950—1959, a 15% allowance is to be considered.

Between 1960—1969, a 10% allowance is to be considered.

Between 1970—1989, a 5% allowance is to be considered.

With no allowance considered for properties constructed after 1990.