Rating Manual section 6 part 3: valuation of all property classes

Section 315: crematoria

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

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: 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.