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

Section 919: former telephone kiosks

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

1. Scope

1.1 This instruction applies to former telephone kiosks and the site on which they stand used for the following purposes:

  1. Site of Automatic Teller Machine (ATM)
  2. As a support for an advertising display
  3. Interactive Information Technology services
  4. Sales

It does not cover kiosks used for housing defibrillators for use by the general public or for displaying plants for public benefit, the rateable value of such uses is considered to be de-minimis and not significant enough to attract a rate.

1.2 The most commonly reused telephone kiosks are the cast iron red painted neo-classical styles but later models may also be used.

2. List Description and Special Category Code

Where former telephone kiosk is not used as site of ATM or site for advertising or an interactive kiosk. In those cases see Rating Manual and Practice Note sections referenced below.

List description: Kiosk and Premises Primary Description Code: CS4 SCAT code: 234 G Suffix: G Bulk Class: M (Miscellaneous)

List Description and Special Category Code where used as site of ATM see Rating Manual: section 6 part 3 - section 1120 sites of automatic machines.

List Description and Special Category Code where used for site of Advertising see Rating Manual Section 6: Valuation Practice Part 3 Valuation of all property classes Section 20: Advertising Rights, Advertising Stations and Land Used for Advertising

List Description and Special Category Code where used as an interactive kiosk see Rating Manual Section 6: Valuation Practice Part 3 Valuation of all property classes Section 1035 Public Telephone and Interactive Kiosks (including AA/ RAC Kiosks)

3. Responsible teams

3.1 Valuations made in respect of these hereditaments are a ‘Generalist’ class.

4. Co-ordination

4.1 Caseworkers have a responsibility to:

follow the guidance and advice given at all times not depart from the guidance given on appeals or maintenance work seek advice from the Practice Note before starting any new work. The framework for co-ordination is contained in Rating Manual Section 6 Part 1: Co-ordination.

4.2 A Practice Note gives guidance as to the basis of valuation in absence of relevant rental evidence on the subject property.

5.1 There is no specific legal framework in relation to this class of property.

6. Survey Requirements

6.1 Inspections should be carried out in accordance with the Valuation Office Agency Code of Practice: Arrangements for inspecting properties (Non-Domestic Rating)

6.2 For Sites of ATMs see Rating Manual: Section 6 Part 3 - Section 1120 Paragraph 6: Survey Requirements – General

6.3 For advertising rights see Rating Manual: Section 6 Part 3 - Section 20 Paragraph 6: Survey Requirements

6.4 Kiosks used for sales or for interactive IT services should be measured to Net Internal Area (NIA) for rating purposes in accordance with the RICS Code of Measuring Practice 6th edition or its replacement.

6.5 When inspecting a former telephone kiosk used for sales or interactive IT services, property inspectors should record the location and description of the kiosk to include the following:

Location and predominant surrounding land use eg prime area of High Street Size K2 (3’4” square and 9’0” high; K6 3’0” square and 8’ high) and note any area outside of kiosk which appears to be in associated use

Description eg Former K6 telephone kiosk, red painted cast iron box with 8” by 3” window panes and teak door under a domed roof. (Window panes in a K2 design box are 6” by 3”)

Services – eg electricity

Whether more than one rateable use is apparent

6.6 Take photographs to show kiosk in its setting or context.

7. Survey Capture

7.1 Rating surveys should be captured on the Rating Support Application (RSA). Plans and Surveys should be stored in the Property Folder of Electronic Document and Records Management (EDRM)

8. Valuation Approach

8.1 For Sites of ATMs see Rating Manual: section 6 part 3 - section 1120 Practice Note 1: 2017 Sites of Automatic Teller Machines (ATMs): Revaluation 2017 paragraph 4 Valuation Scheme.

8.2 For advertising rights see Rating Manual: section 6 part 3 - section 20, both the main section and any relevant revaluation Practice Note dealing with small format displays.

8.3 Valuations of kiosks used for interactive IT services and for sales are to be derived from local rental evidence but in the absence of such information refer to the valuation scheme in the Practice Note. Once the assessment is in the Rating List the ratepayer will be required to complete online Rent and Lease Details (RALD) form VO 6003 (new system) which will be registered by the Market Information Team and made ready for Units to analyse the rental information returned. Section 4 of Practice Note 1 gives some guidance on values until such data is available.

9. Valuation Support

  • Rating Support Application (RSA)
  • Survaid

Practice Note 1: 2017: Telephone Kiosks

1. Market appraisal

1.1 The classic red telephone box designed by Giles Gilbert Scott in 1924 was voted the Greatest British Design in 2015. There were two models: the K2 of which there were 1,700 installed and the K6 (60,000 installed) each weighing three-quarters of a tonne.

1.2 In 2002 there were 92,000 BT payphones in Britain. Now only about half remain and of those less than 10,000 are the classic red-painted kiosks. Many of the red boxes were decommissioned in the 1980s when British Telecom replaced them with the KX100 – the DCA designed aluminium framed box with a stainless steel back panel and three sides of glass (2’11” square and 7’1” high).

1.3 In 2012 BT actively began disposing of their remaining classic red kiosks. Some of these have been refurbished and are finding their way back onto the streets again but with new uses: sites for ATMs; supports for advertising diplays, for Interactive information technology services and as sales kiosks for such things as flowers, mobile phone cases and food. Some may have a combination of rateable uses others just house a defibrillator or for hanging gardens (for decoration as opposed to sales) and if the former telephone kiosk is solely used for these purposes it will not attract a rateable value.

1.4 Other uses will be rateable and to the exception of use as a site for ATMs, use for advertisements and use as an interactive kiosk which are subject to their own valuation schemes, former telephone kiosks will be assessed in accordance with the valuation scheme at paragraph 4 below unless there is persuasive rental evidence to the contrary.

2. Changes from the last practice note

2.1 This is the first Practice Note in respect of former telephone kiosks used for the purpose of sales.

3. Ratepayer discussions

3.1 No discussions have taken place with ratepayers or their representatives.

4. Valuation scheme

4.1 Former Telephone Kiosks for rateable uses (other than sites for ATMs, sites for advertising or interactive kiosks which are subject to their own valuation schemes) will be assessed in accordance with the valuation scheme below which has regard to the rental method of valuation. Occupiers will be required to complete Rent and Lease Details (RALD) forms VO 6003 online. Until such data is forthcoming the following scheme of valuation is suggested:


Rateable value per former telephone kiosk

London centre


Greater London excluding centre


Prosperous city centres (best)


Average towns and cities (average)


Less vibrant towns and cities (poor)


Rural areas


4.2 When it comes to the valuation of advertising rights and advertising stations, reference should be made to Rating Manual: section 6 part 3 - section 20: Advertising Rights, Advertising Stations and Land Used for Advertising practice note 1 2017: Advertising Rights and Advertising Stations - Small Format 4-Sheet and 6-Sheet Displays, including those on Bus Shelters and at Supermarkets. It is important to recognise that it is not the kiosk that is being valued, but the advertising display. Whether or not a telephone kiosk is assessed for another rateable use has no impact on an assessment of an adverting display identified as advertising right or statutory advertising station, which would always be assessed separately.