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

Section 625: public conveniences

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

1. Co-ordination

Public Conveniences are subject to the co-ordination procedures outlined in the relevant Practice Note.

2. Description

Public Conveniences are normally occupied for public benefit and which, rebus sic stantibus, normally attract only a local authority tenant, or a non-profit making organisation with social objectives. In some instances Public Conveniences are provided by commercially motivated organisations; where such conveniences fall to be assessed as separate hereditaments, the guidance provided in this Section and Practice Notes should be applied.

3. Survey Requirements

The preferred basis of measurement to be adopted for hereditaments within this class is Gross Internal Area (see VO Code of Measuring Practice for Rating Purposes). The nature of hereditaments, described as Automatic Public Conveniences, is such that the units are to be valued by reference to overall cost, and measurements are therefore not required. Measurements are however required for “semi-automatic” types. For both conventional and semi-automatic types, areas of concealed plumbing may make it difficult to take measurements for GIA, if scale plans are not available. In such cases a more reliable GIA will be obtained by measuring the external area and deducting the thickness of external walls.

4. Basis of Valuation

A scheme of valuation is provided in the relevant Practice Note.

5. Exemption

5.1 Public Conveniences Provided for the Disabled

At present, there is some uncertainty regarding the issue of exemption for disabled persons public conveniences. The matter is currently under consideration. However, until those considerations have been completed, conveniences which are provided for disabled persons should be regarded as exempt under para 16(1)(b) Sch 5 LGFA 1988, on the basis that their provision may be regarded as a welfare service. Occasional use by non-disabled persons should not be regarded as preventing exemption. But exemption should not be allowed for Conveniences which have been provided for undifferentiated use by both the disabled and the non-disabled, eg. a room which doubles as a disabled Convenience and “a mother and baby room” will not be exempt. In practice VOs should exempt any Conveniences (or part thereof) which appears to be dedicated to use by the disabled whether by means of the wheelchair symbol or any other sign, provided that there is no indication that it is also intended for use by non-disabled persons.

5.2 Partial Exemption

Where part only of the whole hereditament qualifies for exemption, VOs should arrive at the value attributable to the non-exempt part as follows:-

i. value the whole hereditament in accordance with the Practice Note, and

ii. apportion that value by applying the following fraction:-

Formula for Partial Exemption - GIA of whole

For the purpose of the calculation of the appropriate fraction in 4.1(ii), the area of the disabled part should be taken to be:- a. in the case of a self-contained disabled section, the GIA of that section, including the thickness of internal walls, b. in the case of cubicle(s) accessed through non-exempt parts, the area of such cubicle(s) only.

6. Closure of Public Conveniences

The closure of a Public Convenience post AVD is not itself a Material Change of Circumstances when considering the assessment of that Convenience, and is not therefore a factor to be taken into account within para 2(7) of Sch 6 LGFA 1988. Where Public Convenience was permanently closed on or before the AVD it may be concluded that there was no demand to sustain a rent. While subsequent closure must be disregarded, the circumstances responsible for closure may be taken into account if they fall within para 2(7), eg. the opening of new alternative facilities in the locality. A post AVD policy change by the local authority in respect of provision of Conveniences must in itself be ignored.

7. De Minimis Structures

Small out-of-date urinals lacking in facilities, and of a low value, may be ignored.

8. Underground Public Conveniences

The ERC of Underground Public Conveniences should be found in accordance with the Practice Note on the basis of a replacement surface structure to a specification compatible with the internal features of the actual hereditament.

9. Automatic Public Conveniences

Automatic public conveniences are increasingly being introduced. Common types are illustrated in the Practice Note. Valuations should be as provided in the Practice Note. Addition may be necessary to reflect the value of Advertising Space. Where this is let out it should be the subject of separate assessment.

10. End Allowances

Any advantages or disadvantages which might affect the value of the occupation of the hereditament as a whole should be reflected at this stage.

11. Hodgkinson (VO) v Strathclyde Regional Council Superannuation Fund (1996 RA131): Public Conveniences valued at £1

In this appeal the Tribunal held that certain public conveniences within a shopping centre were correctly regarded as a rateable hereditament. The value of the public conveniences was however held to be £1, because no hypothetical tenant would be prepared to pay more than a nominal rent. The reason for this conclusion was that in reality the owner of the public conveniences was obliged to provide the conveniences and to ensure that they were available for use by the tenants of shop units within the centre. This obligation was written into leases of the shop units within the centre. Although the hypothetical landlord was not to be assumed to be the owner of the shop units, the obligation to provide the facility, and the rights of third parties (the lessees of the shop units) were essential attributes of the hereditament. Therefore the public conveniences had to be valued subject to the right of shop tenants to use them, and subject to the obligation of the owner of the conveniences to maintain them. Consequently the hypothetical landlord would be content to accept a nominal rent for letting the hereditament and effectively avoiding the burden of continuing to maintain the conveniences. The lessees of shop units would not be prepared to bid any substantial rent for a hereditament the enjoyment of which is already guaranteed in their leases.

In order to ascertain whether the circumstances indicate only a nominal assessment as in the Strathclyde case, it is necessary to establish whether other parties, ie. the lessees of other hereditaments, have rights to use the hereditament (whether or not that right is dependent upon payment of a service charge). If the leases of units within the centre have no such rights, the value of the public conveniences will be unabated.

If the leases of shop units contain express rights to use the public convenience (as in the Strathclyde case), there can be no doubt that the value of the latter will be no more than nominal. But in other cases it may be that the hereditament must be valued subject to implied rights rather than expressly reserved rights. The occupier of a retail unit may be said to have implied rights to use a public convenience if the unit is of a size that requires toilet accommodation, but lacks any of its own, and where the public convenience is the only facility available within a reasonable distance AND is (or was at the time the unit was let) in the same ownership as the shop unit.

The decision in Hodgkinson v Strathclyde is therefore only relevant where the hereditament is subject to the rights (express or implied) of other parties.

Practice note 1: 2017- public convenience

1. Market Appraisal

The first decade of this century has seen a major reduction in local authority public convenience provision and this reduction continues to occur across England and Wales.

As local authorities have sought to save money, they have made cuts in the costs of providing and running their public toilet stock.

Local Authorities have had some latitude to reduce public toilet stock as The Public Health Act 1936 empowered Local Authorities to provide toilet facilities but did not impose a statutory duty on them to do so.

In 2013 The British Toilet Association, a body representing local authorities, toilet providers and charities, estimated that there has been a forty percent drop in the number of public toilets across the UK in the last ten years

In the same year The Telegraph published data from a Freedom of Information Request that showed that of the 218 councils that responded eleven had no toilet facilities at all. These councils included large conurbations including Liverpool and the City of Westminster.

Local Authorities have sought to supplement toilet provision in several ways.

  • Community Toilet Schemes—Involving local businesses in toilet provision. In an update report ‘Public Toilets in London’ published in July 2013, it was reported that the London Borough of Richmond had instigated a scheme whereby ninety seven businesses are paid £600 each per year to make their toilets available to the general public, not just to paying customers. The borough closed all of its traditional toilets.

  • Community Toilet Schemes are, however, seen by some as inadequate, offering limited opening hours and difficulties with disabled access.

  • Involving private companies to run and maintain their toilet stock

  • Charging for keeping facilities open. This has been allowed by the provisions of The Sex Discrimination (Amendment of Legislation) Regulations 2008 which now permits councils to make fair and reasonable charges for both toilets and urinals

  • Encouraging developers to provide public toilets as part of a planning agreement.

  • A limited number of new toilet blocks have been built since the turn of the century and often costs have been reduced by the exclusion of circulation areas., each toilet in a block being accessed by its own external door.

Despite these initiatives toilet provision has continued to be hit by closures and sites being sold for redevelopment.

The reduced provision of public toilet facilities has been resisted by a number of groups in the community including Help The Aged and Disabled Persons Charities, arguing that adequate toilet provision allows more freedom of movement and gives the elderly and disabled a more active and independent life.

The British Toilet Association continues to campaign for sustained and improved public toilet stock by highlighting good practice and issuing annual “toilet of the year” awards.

In October 2008 the Select Committee on Communities and Local Government conducted an enquiry into the provision of public toilets. Following this enquiry the Government concluded that decisions about the provision of local services such as public toilets are best made at a local level so no overarching strategy.

In 2014 however, the Welsh Assembly set out a white paper to draft a new law which proposes to impose a responsibility on Welsh Local Authorities to make sure there are adequate public toilets. Authorities would be required to assess, regularly review and meet the local demand for conveniences. A Public Health (Wales) Bill has been launched by Assembly Committee and public consultation is underway on the general principles of the Bill.

Against the background of the desire to cut costs and the opposition to the closure of public conveniences, there is a mixed picture across the country. As stated some Authorities no longer provide whilst others see provision as a matter of civic pride.

Toilet provision is generally seen as important in tourist areas with the New Forest National Park Authority sanctioning the rebuilding of some five toilets since the turn of the century and the general refurbishment of its stock.

On the Isle Of Wight however, there has been a policy in recent years to close facilities although opposed by some of the Island community.

Whilst there has been a limited number of recent rebuilds that have generally resulted in smaller buildings than the originals, some Authorities have undertaken refurbishment schemes. These Authorities include Bath and Stroud.

2. Changes From The Last Practice Note

The Contractors Basis will continue to be the principle approach to valuing all types of public conveniences provided for use by the general public with or without payment. (Public conveniences that form part of larger buildings are not covered by this note.) The Rating Manual sets out the circumstances where a smaller modern substitute toilet block should be assumed to be in the mind of the hypothetical tenant. Although the methodology in this PN remains the same as that used for 2010, where local circumstances at the AVD (through sales, closures or the involvement of private business in public toilet provision) evidence a change from the last revaluation the smaller substitute approach may be more widely employed.

3. Ratepayer Discussions

There have been no discussions as yet with ratepayer representatives.

4. Valuation Scheme

There are several types of public convenience including traditional toilet blocks, automatic toilets, semi- automatic toilets, free standing urinals and pop up urinals.

In all cases these types will be valued on the contractors basis using costs contained in the cost guide and embedded in the spreadsheets on the Non Bulk Server.

The costs for conventional toilet blocks shown at 4.1 exclude fees, all other types are inclusive of fees.

The costs for all types reflect contract size adjustment

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown that must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show differing costs to those shown in a current version of this practice note, please refer to the CCT.

4.1. Conventional Toilet Blocks

  • The cost guide codes for the conventional toilet blocks are shown below.
  • These costs are exclusive of fee, reference should be to R2017 rating Cost Guide for fee amount calculation.
4.1.1 Basic Quality
Code Range Cost
63FOOP Up to 60m2 £3,400
63FOOQ Up to 70m2 £3,100
63FOOR Up to 70m2 £3,100
63FOOS Up to 90m2 £2,920
63FOOT Up to 100m2 £2,830
63FOOU Up to 110m2 £2,740
63FOOV 120m2 & Over £2,650

4.1.2 Average Quality

Code Range Cost
63FOOF up to 60m2 £4,000
63FOOG up to 70m2 £3,800
63FOOH up to 80m2 £3,640
63FOOI up to 90m2 £3,480
63FOOJ up to 100m2 £3,320
63FOOK up to 110m2 £3,160
63FOOL 120m2 & over £3,000

4.1.3 Superior Quality

Code Range Cost
63FOOY up to 60m2 £4,300
63FOOZ up to 70m2 £4,100
63FO1A up to 80m2 £3,960
63FO1B up to 90m2 £3,820
63FO1C up to 100m2 £3,680
63FO1D up to 110m2 £3,540
63FO1E 120m2 & over £3,400

Obsolescence scales are shown in the cost guide.

Location Factors should be applied and are given in the cost guide.

External Works should be applied as follows.

Where the toilet block is connected to mains drainage a 10% addition should be made.

A 15% addition is applied to toilets connected to a cess pit or septic tank.

An addition of 5% of adjusted replacement cost should be made to reflect land value where toilets are connected to mains drainage.

However in rural areas where toilets are connected to septic tanks or cess pits, the land value may be disregarded as de minimis.

The appropriate decapitalisation rate should be applied to give the annual equivalent

4.2 Automatic Toilets

The cost guide codes for automatic toilets are given below, these are inclusive of fees.

Code Cost
63FOOA £50,300
63FOOB £28,100
63FOOC £67,100
63FOOF £56,300

No allowance should be made for obsolescence and location factors should not be applied.

The site value for automatic toilets is reflected by taking 10% of ARC.

4.3 Semi Automatics

Code Cost
63FO1K £56,000
63FO1L £103,000
63FO1M £54,000
63FO1N £102,000

The cost guide codes for semi- automatic toilets are given above, these are inclusive of fees.

These costs are inclusive of external works and fees.

Location factors should not be applied.

A site valuation is obtained by taking 5% of ARC

4.4 Free Standing

The cost guide codes for free standing urinals are given be below, these are inclusive of fees.

Code Cost
63FO1F £33,000
63FO1G £21,000
63FO1H £39,900
63FO1J £79,100

These values reflect site and service connections. No allowance should be made for obsolescence. Location Factors should not be applied

A site valuation is obtained by taking 10% of ARC

Practice note 1: 2010: Public convenience

1. Co-ordination Arrangements

This is a National Scheme Class. Responsibility for implementing the scheme as set out within this Practice Note lies with the Unit, as does responsibility for ensuring effective co-ordination. For Further information see Rating Manual - section 6 part 1: Practice Note 1: 2010. The R2005 Special Category Code 224 should be used. As a Unit Class the appropriate suffix letter should be G.

2. Approach to the Valuation

2.1 General

This note deals with the valuation of all types of public convenience provided for use by the general public (with or without payment). For the avoidance of doubt it is not relevant to the valuation of public conveniences forming part of larger hereditaments. Central agreement was reached for revaluation 1990, and the VOA’s valuation basis was accepted by the consortium of local authority representatives for the 1995 rating lists. Although no agreement was secured for 2000, or 2005, the basis was generally accepted. In respect of the 2010 professional representatives acting for local authorities have sought to broaden the valuation basis by agreeing an approach where at or before the Antecedent Valuation Date (AVD) changes in policy have had an impact on the provision of public conveniences.

This scheme variation, outlined in section 2.4 below, should be applied with care and the default position for conventional public conveniences remains that set out in sections 2.2 to 2.3.6.

2.2 Basis of Measurement

Cost information is mainly derived from analysis to Gross Internal Area (GIA) as defined in the RICS Code of Measuring Practice. Referencing details should therefore be compatible and measurements taken in accordance with the Code.

2.3 Basis of Valuation for Conventional public conveniences

It is accepted that the Contractor’s Basis will be the principle approach and the detailed guidance contained in this note recommends application of this basis of valuation. Whilst the Contractor’s Basis must be the primary method of valuation for this class of hereditament, situations will arise where market evidence was passing at the Antecedent Valuation Date. Such rents should provide prima facie the best evidence of value for the hereditaments to which they relate, but valuers will need to be satisfied that a particular transaction is at arms length and in accordance with the rating hypothesis.

2.3.1 Estimated Replacement Cost (ERC) of conventional public conveniences

The ERC of all types of conventional public conveniences should be determined by reference to the costs for the three specifications set out in Table 1.

Unit building costs vary from place to place and the unit prices incorporated in Table 2 relate to a location factor of 1. These rates should be adjusted according to where the hereditament is located and the factors in Rating Cost Guide should be used unless local circumstances indicate otherwise.

Percentage additions should be made for external works and fees as set out in Table 2.

Valuers should examine whether existing buildings are too large for requirements as at the AVD. If so, it is appropriate to adopt the ERC for a smaller building.

Contract Size Adjustment should not be applied to the unit costs in Table 2.

A table of age related allowances is set out in Table 3. This adjustment is intended to reflect not age but physical and functional obsolescence, and also the increasing reluctance of local authorities to provide these hereditaments. These factors are not directly related to age but they tend to become of increasing significance for older public conveniences.

Modernised structures should be given a notional age and it is a matter of judgement which band of allowances may be appropriate.

2.3.3 Site Value for conventional public conveniences

In all cases where a conventional public convenience is connected to mains drainage an addition of 5% should be made to the ARC to reflect the site value. In rural areas with septic tank or cesspit drainage, site value may be regarded as de minimis and no specific addition made.

2.3.4 Valuation Spreadsheet

All conventional Public Conveniences should be valued on the non bulk server using the valuation template for the class.

2.3.5 Decapitalisation Rate

The ARC of the hereditament shall be decapitalised to an annual equivalent by taking the rate to be prescribed.

2.3.6 End Allowances

Any advantages or disadvantages, which might affect the value of the occupation of the hereditament as a whole should be reflected at this stage. An adjustment under this head should not duplicate adjustments made elsewhere; e.g. the age related allowance will already reflect the possibility that the hereditament would not be replaced. Allowances under this head may be made for inconvenient location and for inaccessibility for the disabled (except where adequate provision for the disabled already exists in the locality). Total allowances made in respect of these factors will normally not exceed 5%.

2.4 Scheme Variation

This scheme variation reflects situations where policy changes at or before AVD whereby some local authorities have reduced their provision of public conveniences. The 1936 Public Health Act gave authorities a power to supply public toilets but did not impose a duty on them to make that provision. Therefore as local authorities have sought to reduce expenditure some have investigated ways of saving money in public convenience provision. The national picture is mixed as some authorities see the upkeep and improvement of their toilet stock as a matter of civic pride. This attitude is noted particularly in tourist areas. Where a reduction in the provision of public toilets has been considered this has usually been accompanied by proposing alternatives in mitigation such as making more use of facilities in high street shops cafes and pubs.

Given this background, professional representatives for the local authorities have in discussions with the VOA sought to agree a variation to the current 2010 Practice Note to reflect changes in the particular local authority’s policy at or before the AVD. This has led to the development of a substitute building approach that is to be applied to traditional toilets where evidence is available that clearly supports a departure from the conventional approach of valuing what is there.

The substitute approach should only be adopted where there is clear evidence that policies of closure or a reduction in provision existed at or before the AVD. Typically a reduction of such facilities is newsworthy in the locality so the change will have been reported in the local press as well as being recorded in minutes from council meetings. These and other sources will need to be explored if the substitute approach is being considered. (In the first instance it is for the ratepayer or agent to provide the necessary proof).

2.4.1 The Valuation Method

Where local authorities show a clear intention to reduce expenditure on toilet provision and stock, toilets should be valued on a substitute basis. This basis will only apply to toilets constructed before 2005. Toilets built after 2005 will continue to be valued using the method set down in the original 2010 Practice Note. This substitute approach should be applied only to traditional (i.e. not automatic) public conveniences The scheme variation involves departing from measuring the GIA of the existing toilet block and valuing on the basis of the simple substitute.

2.4.2 The substitute basis will be used to calculate the Estimated Replacement Cost as follows:

n The number of cubicles contained in the existing toilet to be valued will be taken. However disabled toilets and urinal areas will be ignored. Each baby change area will be counted as one cubicle. (Urinal areas are ignored as modern toilets are generally constructed only with separate entrance door access to individual WCs.) n A cost of £12064 /m2 should be applied per cubicle. (Derived from the area of a standard cubicle of 4.16 m2 at a cost of £2900/ m2) n A 15% fee addition should be applied to the cost figure n Since the substitute should reflect the actual building on site, the age and obsolescence allowances contained in Table 3 below should be applied to the Estimated Replacement Cost reflecting the date of construction or modernisation of the existing building n Thereafter adjustments for location factor, additions for site value and external works should follow the existing basis. n As the simple substitute is being envisaged allowances for excessive size, layout etc are not appropriate

2.4.3 Application Of This Scheme Amendment

The substitute described in this scheme amendment should only apply where one or more of the following factors are evident in a local authority area. The factors should be evident before or at the AVD for the 2010 Rating List, 1st April 2008.

The local authority concerned have closed public conveniences in its area as part of a policy of service reduction n Toilets have been sold or are awaiting sale in the area as part of a policy of service reduction n The local authority have begun to construct public conveniences that are of a significantly reduced scale, for example with very limited circulation space, and there is good reason to believe that such policies will continue

In a number of instances further evidence on the ground of a change in policy will be evident. This may include an active campaign to commit local businesses to provide alternative facilities in the high street or the handing over to local residents groups the day-to-day management of rural toilet facilities.

For further information or advice please concerning this scheme variation please contact the National Specialist Unit, CEO.

2.5 Automatic Public Conveniences

2.5.1 Categorisation into Types

There have been a number of suppliers of these conveniences, each producing a variety of types, some of which are no longer available. Illustrations with descriptions are provided in Automatic public conveniences. There will be a number of specially commissioned types, but it should be possible to group these with one of the standard types illustrated, having regard to size, appearance and facilities.

2.5.2 Costs of automatic public conveniences

The rateable elements of these machines are to be costed as follows, without distinction as to location: These costs include fees, and reflect site and service connections. No allowance should be made for obsolescence (already reflected in costs of Types 4, 8 and 9). Location Factors should not be applied.

Types 1, 2, 5, and 6 £58,690
Types 3 and 7 £49,250
Type 4 £44,000
Types 8 and 9 £ 24,625
2.5.3 Site Value for automatic public conveniences

In all cases a 10% addition should be made to the ARC.

2.5.4 Valuation Spreadsheet

All automatic Public Conveniences should be valued on the Non-bulk-server using the valuation template for the class

It is also important to note that as no location factor is applied to the costs for automatic public conveniences, the factor should be set at 1.

2.5.5 Decapitalisation Rate

The ARC of the hereditament shall be decapitalised to an annual equivalent by taking the rate to be prescribed.

2.6 Semi Automatic Public Conveniences: description

These are essentially modular cubicles, which can be distinguished from conventional public conveniences in that the street door is the door of the cubical. When installed in ranges, they therefore present an array of doors. The toilet can be built within an existing building or as a standalone unit.

Features include ‘no touch flush’, direct access and ‘no touch’ exit.

The cubicle is equipped with a full range of security equipment and conforms with the Disability Discrimination Act. This unisex cubicle is designed to accommodate all sectors of the public including those with children and less able users.

Features include:

  • Automatic locking and unlocking

  • High specification wooden clad doors

  • Vandal resistant interior

  • Automatic hand washing facility

  • No touch flush & back up automatic flush

  • Baby change

  • Sharps, nappy and litter disposal

  • Computer controlled lighting and heating.

2.6.1 the valuation of semi automatic public conveniences

As for conventional public conveniences. The Contractor’s Basis will be the principal approach, but in place of the costs set out in Table 1 below, the following costs apply:

Costs (including externals and fees)

One Standalone cubicle £47,500
Range of three Standalone cubicles £90,000
Inbuilt single cubicle £49,750
Range of three inbuilt cubicles £90,500

Location Factors should not be applied to the above costs.

NB Costs for inbuilt cubicles exclude the cost of the structure in which they are housed.

For inbuilt cubicles add £650 per m2 GIA* to include an average faced brick building

Or £812 per m2 GIA* to include a stone faced building with slate roof.

These additional costs should be subject to location factors as set out in the Cost Guide.

The advice contained in 2.3.2-6 regarding Stages 2-5 of the Contractor’s Basis for conventional public conveniences is recommended also for semi-automatics. It is however important to note that the spreadsheet applies the fees as set out in the cost guide. Since the costs for semi automatics already include fees, it will be necessary to use the facility of the spreadsheet to override the fees to 0% in place of the default %.

  • It may be difficult to measure the GIA of semi automatics, as part of the floor space may be hidden behind decorative panels. In such cases it will be preferable to take external measurements, and to deduct the thickness of external walls. If only internal dimensions have been taken, it may be necessary to gross these up. As guidance it is recommended that a range of 3 semi-automatics might be expected to have a full GIA of 15 sq ms.

2.7 Free-Standing Urinals

2.7.1 Categorisation into Types

Four types of these have been identified, Types A and B, and the “pop-up” types C and D. Illustrations of Types A and B are to be found in:

Urinals Cost Guidance Illustrations of the “Pop-up” Types C and D are to be found in: Pop-Up Urinals Cost Guidance

2.7.2 Costs of freestanding urinals

Types A and B and the rateable elements of Types C and D are to be costed as follows, without distinction as to location: These values reflect site and service connections. No allowance should be made for obsolescence. Location Factors should not be applied.

Type A £28,875
Type B £18,375
Type C £34,900
Type D £69,150
2.7.3 Site Value for freestanding urinals

In all cases a 10% addition should be made to the ARC.

2.7.4 Valuation Spreadsheet

All freestanding urinals should be valued using the standard generic contractors spreadsheet.

It is important to note that the spreadsheet defaults to the fees as set out in the cost guide. Since the costs recommended above for free-standing urinals already include fees, it will be necessary to use the facility of the spreadsheet to override the default % for fees, and amend it to zero.

It is also important to note that as no location factor is applied to the costs for freestanding urinals, the factor should be set at 1.

2.7.5 Decapitalisation Rate

The ARC of the hereditament shall be decapitalised to an annual equivalent by taking the rate to be prescribed.

Table 1 Specifications for Conventional Public Conveniences Conventional Public Conveniences have been categorised into three groups:

a. Superior, with the following typical characteristics

i. external walls of superior facing brick or stone ii. pitched roof (generally) iii. full height tiling or stainless steel lining to walls iv. concrete floor with terrazzo or tile v. hot and cold water vi. high density electric lighting vii .plumbing and cisterns concealed behind brickwork/blockwork

The photo below represents a public convenience which falls into this category

Conventional Public Convenience - GIA of whole

b. Average, with the following characteristics

i. external walls of brickwork or blockwork, with or without rendering ii. pitched roof (generally) iii. internal walls generally painted plaster, possibly with some areas of tiling or stainless steel lining iv .tiled floor v. hot and cold water vi .good electric lighting

c. Basic, with the following typical characteristics

i. external walls of rendered blockwork ii. flat roof (generally) iii. painted fair-face walls iv. concrete floor v. cold water only vi. inferior electric lighting

Table 2 Unit Costs £ per sq m (before externals and fees) for Conventional Public Conveniences NB.

(i) No contract size adjustment should be applied to these costs. (ii) For hereditaments of between 40 sq ms and 150 sq ms costs are to be interpolated

Area m2 Superior £ Average £ Basic £
Up to 40 3026 2481 2083
50 2833 2327 1936
60 2667 2205 1801
70 2545 2064 1686
80 2436 1994 1609
90 2359 1955 1538
100 2308 1923 1474
110 2278 1910 1442
120 2252 1897 1417
130 2225 1891 1397
140 2212 1887 1391
150 and over 2205 1885 1385

Toilet blocks of temporary construction - £1,150 per sq. m incl. fees and externals and all obsolescence allowances

Percentage additions to unit costs in Table 2

External works (where connected to mains drainage) 10%

(where connected to cess pit or septic tank) 15%

Fees 15% on all costs (incl. externals)

Table 3 Obsolescence allowances The following scale is intended to provide a degree of uniformity of allowance. It is not intended that a rigid age-based system of allowances should be applied and the figures below should be regarded as maxima. The valuer should exercise discretion in deciding whether in a particular case a lower deduction is appropriate. The allowances are intended to reflect both the typical ranges of obsolescence commonly found in structures erected or substantially modernised during different periods, and the probability of replacement by a structure of similar specification.

Date Built or Modernised Percentage Deduction
1950 or earlier 60
1951 59
1952 58
1953 57
1954 56
1955 55
1956 54
1957 53
1958 52
1959 51
1960 50
1961 49
1962 48
1963 47
1964 46
1965 45
1966 44
1967 43
1968 42
1969 41
1970 40
1971 39
1972 38
1973 37
1974 36
1975 35
1976 34
1977 33
1978 32
1979 31
1980 30
1981 29
1982 28
1983 27
1984 26
1985 25
1986 24
1987 23
1988 22
1989 21
1990 20
1991 19
1992 18
1993 17
1994 16
1995 15
1996 13
1997 11
1998 9
1999 7
2000 5
2001 4.5
2002 4
2003 3.5
2004 3
2005 2.5
2006 2
2007 1.5
2008 1
2009 0.5
2010 0

NB. No Obsolescence Allowance to be made for Automatic Public Conveniences or Urinals.

Practice note 1: 2005: Public conveniences

1. Co-ordination Arrangements

This is a Group National Scheme Class. Responsibility for implementing the scheme as set out within this Practice Note lies with the Group as does responsibility for ensuring effective co-ordination.

For Further information see Rating Manual - section 6 part 1: Practice Note 1 : 2005.

The R2005 Special Category Code 224 should be used. As a Group Class the appropriate suffix letter should be G.

2. Approach to the Valuation

2.1 General

This note deals with the valuation of all types of public convenience provided for use by the general public (with or without payment). For the avoidance of doubt it is not relevant to the valuation of public conveniences forming part of larger hereditaments. Although a central agreement was reached for revaluation 1990, and the VOA’s valuation basis was accepted by the consortium of local authority representatives for the 1995 rating lists, no agreement has yet been secured for 2000, or 2005.

2.2 Basis of Measurement

Cost information is mainly derived from analysis to Gross Internal Area (GIA) as defined in the RICS/ISVA Code of Measuring Practice. Referencing details should therefore be compatible and measurements taken in accordance with the Code.

2.3 Basis of Valuation

2.3.1 Conventional public conveniences

It is accepted that the Contractor’s Basis will be the principle approach and the detailed guidance contained in this note recommends application of this basis of valuation. Whilst the Contractor’s Basis must be the primary method of valuation for this class of hereditament, situations will arise where market evidence was passing at the Antecedent Valuation Date. Such rents should provide prima facie the best evidence of value for the hereditaments to which they relate, but valuers will need to be satisfied that a particular transaction is at arms length and in accordance with the rating hypothesis.

2.3.2 Automatic Public Conveniences

There are known to be two suppliers of these conveniences, each producing a variety of types. Illustrations with descriptions are provided in Appendix 3.

The rateable elements of these machines are to be valued as follows, without distinction as to location:

Models 1, 2, 3 RV £1480 x Decap Rate/5.0*
Model 4 RV £3555 x Decap Rate/5.0*

These values reflect site and service connections. No allowance should be made for obsolescence. Location Factors should not be applied.

  • ie. if prescribed Decap Rate is 5.5%, this factor will be: RV £1480 x 5.5 / 5.0 = £1628, say RV £1625.

2.4 Conventional Public Conveniences:

Estimated Replacement Cost (ERC)

The ERC of all types of conventional public conveniences should be determined by reference to the costs for the three specifications set out in Appendix 1.

Unit building costs vary from place to place and the unit prices incorporated in Appendix 1 relate to a location factor of 1. These rates should be adjusted according to where the hereditament is located and the factors in Rating Cost guide should be used unless local circumstances indicate otherwise.

Percentage additions should be made for external works and fees as set out in Appendix 1.

Valuers should examine whether existing buildings are too large for requirements as at the AVD. If so, it is appropriate to adopt the ERC for a smaller building.

2.5 Conventional Public Conveniences:

Adjusted Replacement Cost (ARC) - Age Related Allowances

A table of age related allowances is set out in Appendix 2. This adjustment is intended to reflect not age but physical and functional obsolescence, and also the increasing reluctance of local authorities to provide these hereditaments. These factors are not directly related to age but they tend to become of increasing significance for older public conveniences.

Modernised structures should be given a notional age and it is a matter of judgement which band of allowances may be appropriate.

2.6 Site Value

In all cases where a conventional public convenience is connected to mains drainage an addition of 5% should be made to the ARC to reflect the site value. In rural areas with septic tank or cess pit drainage, site value may be regarded as de minimis and no specific addition made.

2.7 Valuation Spreadsheet

All conventional Public lavatories should be valued using the standard generic contractors spreadsheet, a master copy of which is located in the R drive. All valuations will be downloaded into the new non bulk server see IAs 100903 and 140503 for further details .

It is important to note that the spreadsheet applys the fees as set out in the cost guide. Since this class uses fees set at 15% it will be necessary to use the facility of the spreadsheet to override the fees

2.8 Decapitalisation Rate

The ARC of the hereditament shall be decapitalised to an annual equivalent by taking the rate to be prescribed.

2.9 End Allowances

2.9.1 Any advantages or disadvantages which might affect the value of the occupation of the hereditament as a whole should be reflected at this stage. An adjustment under this head should not duplicate adjustments made elsewhere; eg the age related allowance will already reflect the possibility that the hereditament would not be replaced.

2.9.2 Allowances under this head may be made for inconvenient location and for inaccessibility for the disabled (except where adequate provision for the disabled already exists in the locality). Total allowances made in respect of these factors will normally not exceed 5%.

Practice note 1: 2005: Appendix 1: Public conveniences: Estimated replacement cost

Table 1 Specifications

Public Conveniences have been categorised into three groups:

a. Superior, with the following typical characteristics

i. external walls of superior facing brick or stone

ii. pitched roof (generally)

iii. full height tiling to walls

iv. concrete floor with terrazzo or tile

v. hot and cold water

vi. high density electric lighting

vii .plumbing and cisterns concealed behind brickwork/blockwork

The photo below represents a public lavatory which fall into this category

Public Lavatory

(Click on Picture to enlarge)

b. Average, with the following characteristics

i. external walls of brickwork or blockwork, with or without rendering

ii. pitched roof (generally)

iii. internal walls generally painted plaster, possibly with some areas of tiling

iv .tiled floor

v. hot and cold water

vi .good electric lighting

c. Basic, with the following typical characteristics

i. external walls of rendered blockwork

ii.flat roof (generally)

iii.painted fair-face walls

iv.concrete floor

v.cold water only

vi.inferior electric lighting

Table 2 Unit Costs

a. Superior Specification Price per Sq. M exc. External Works and Fees.
0 - 59 sq. m £2325
60 - 100 sq. m £1895
101 sq. m or more £1720
b. Average Specification
0 - 59 sq. m £1950
60 - 100 sq. m £1545
101 sq. m or more £1470
c. Basic Specification
0 - 59 sq. m £1545
60 - 100 sq. m £1295
101 sq. m or more £1080
d. Toilet blocks of temporary construction - see Table 3.
Percentage additions to unit costs in Table 1
External works (where connected to mains drainage) 10%
(where connected to cess pit or septic tank) 15%
Fees 15% on all costs (incl. externals)

Table 3 Toilet blocks of temporary construction

Adopt £900 per sq. m incl. fees and externals and all obsolescence allowances.

The following scale is intended to provide a degree of uniformity of allowance. It is not intended that a rigid age-based system of allowances should be applied too rigidly and the figures below should be regared as maxima. The valuer should exercise discretion in deciding whether in a particular case a lower deduction is appropriateThe allowances are intended to reflect both the typical ranges of obsolescence commonly found in structures erected or substantially modernised during different periods, and the probability of replacement by a structure of similar specification.

Date Built or Modernised Percentage Deduction
1940 or earlier 60
1941 60
1942 60
1943 60
1944 60
1945 60
1946 59
1947 58
1948 57
1949 56
1950 55
1951 54
1952 53
1953 52
1954 51
1955 50
1956 49
1957 48
1958 47
1959 46
1960 45
1961 44
1962 43
1963 42
1964 41
1965 40
1966 39
1967 38
1968 37
1969 36
1970 35
1971 34
1972 33
1973 32
1974 31
1975 30
1976 29
1977 28
1978 27
1979 26
1980 25
1981 24
1982 23
1983 22
1984 21
1985 20
1986 19
1987 18
1988 17
1989 16
1990 15
1991 13
1992 11
1993 9
1994 7
1995 5
1996 4.5
1997 4
1998 3.5
1999 3
2000 2.5
2001 2
2002 1.5
2003 1
2004 0.5
2005 0

NB. No Obsolescence Allowance to be made for Automatic Public Conveniences.

Practice note 1: 2005: Appendix 3

Automatic Public Convenience; manufactured and supplied by J C Decaux Ltd, also known as Street Equipment Ltd. First introduced from France in the 1980’s.

Other companies are entering the market, including Premier Hygenic Urilift Ltd, and there are number of innovative designs of automatic public lavatories including modular systems which are built into the shells of existing conventional lavatories. Valuers encountering such designs should seek further guidance from CEO Rating Section

Description

Unisex toilet. Factory made for location in any situation. Construction is of vertically ribbed pre-cast concrete with a flat sandwich roof. Tilting concrete floor. Internal wall and ceiling finish of graffiti-proof lacquer. Electric lighting. Hot and cold water. Heated.

A variation of this model, adapted for use by Disabled Persons, is also manufactured by J C Decaux Ltd.

Retro Column incorporating an Automatic Public Convenience; manufactured and supplied by J C Decaux, also known as Street Equipment Ltd.

Description

Independent structures, often located in a shopping precinct or pedestrianised area, combining an automatic public convenience with advertising panels.

Overall height 4m, excluding fin, which is 1 metre high. Diameter 1.436 metres.

Height of main display 3.134 m. Area available for display 14.14 m2.

Lit by fluorescent tubing.

Value of advertising to be added (if not let out).

Pillar column incorporating an automatic public convenience.

Description

Independent structures, often located in a shopping precinct or pedestrianised area.

Overall height 4m, Diameter 1.55 m.

Automatic Public Convenience; designed specifically for all sections of the public and supplied by Healthmatic Ltd.

Description

Unisex toilet. Includes facilities for the disabled and a baby changing area with nappy disposal unit. Area 6m2. External walls are precast glass reinforced concrete, with brush finish. A steel finish is also available, either enamelled stainless steel, or metallised, etched and powder coated. The stainless steel sliding door is of double skin construction with fibre filling. The flooring is non-slip aluminium. Natural light is available via the translucent upper dome which is formed from self-extinguishing polycarbonate. A mechanical ventilation system provides a minimum of 20 changes per hour and this is supplemented by natural ventilation. Includes WC pan, washbasin, sensor operated warm water, soap, warm air and paper dispensers, mirror coat hangers and grab rails. There is a backup power supply provided by a battery pack.