Section 921: showhouses
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
This instruction relates to the valuation for rating purposes of Show/View Houses and Flats. Accordingly, it should be read in conjunction with the appropriate Practice Note and Appendix 1.
2. List Description and Specialist Category Code
Hereditaments will normally be described in rating lists as ‘Show House and Premises’ or ‘Show Flat and Premises’ together with any principal additions, for example a marketing suite. Regard in this respect should be had to the Supreme Court decision in Woolway-v- Mazars. However, in most show house complexes there will be a functional link between the contiguous examples of the Developers work.
Special Category Code 250 should be used.
As a Unit Class the appropriate suffix letter should be G.
3. Responsible Teams
This is a National Scheme Class dealt with by Units who are responsible for implementing the scheme as set out within the relevant Practice Note.
The NSU have responsibility for the content of Practice Note, conduct of central negotiations and providing support and advice.
Responsibility for adherence to the scheme of valuation and ensuring the effective co-ordination of assessments rests with the appropriate Unit Head/Valuation Panel. See Rating Manual – Section 6 - Part 1 - Para 1:3.5.
The Show houses Class Co-ordination Team and the Commercial Valuation Panel have responsibility for this class ensuring effective co-ordination across the business units. The team are responsible for the approach to and accuracy and consistency of show house valuations. The team will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating list. Caseworkers have a responsibility to:
follow the advice given at all times
not depart from the guidance given on appeals or maintenance work, without approval from the co-ordination team
seek advice from the co-ordination team before starting any new work
5. Legal Framework
It is use from day to day that confers rateability on a hereditament (s.42(1) and s.67(4) and (5) LGFA 1988), and unless it appears that when next in use houses will be used wholly as living accommodation (s.66(1)) they will be rateable as non-domestic property (s.66(5) and s.67(5) LGFA 1988).
Thus the VO needs to establish, as a matter of fact, that the premises, including any garage, are being used as the showhouse/flat (viewhouse/flat) for a particular type or will be so used when next in use. If there is more than one designated showhouse/flat of a type on a large development, all property so used will be rateable.
Show houses/flats are completed houses, which the house builder carpets and furnishes. They are open to inspection by potential purchasers and once the development is complete will be used for private occupation as domestic property.
View houses/flats do not have furniture but are carpeted and curtained, they may also demonstrate the “finishing touches” which provide prospective purchasers with installed coordinated carpets, curtains, blinds, borders and wall finishes.
Further guidance may be obtained from the Lands Tribunal decision in Walker (VO) –v- Ideal Homes Ltd RA/1995/347 and the Scottish Valuation Appeal Court in The Old Course Ltd –v- Fife Council Assessor 2016
Composite hereditaments may arise if, for example, a garage only is used as a sales office and the house is not a showhouse.
6. Survey Requirements
It is occupation by the developer and use as a show house/flat or view house/flat which establishes rateability. Accordingly it is important to record any elements of occupation and use.
Any particular type of house/bungalow/flat used as an example of a finished property for sale, as opposed to one of a number of finished properties of that type all being available for inspection, is a showhouse:-
a.whether or not it is concurrently for sale;
b.whether or not it is furnished, partly furnished or unfurnished; and
c.whether it is called a “showhouse” or “viewhouse”.
A sign or notice indicating that an individual property is a showhouse (or viewhouse) is good evidence of its non-domestic use. It does not become domestic property when not in actual use or locked for security reasons, unless it is apparent that when next in use it will be used wholly as living accommodation (e.g. when it is sold).
Houses “bought in” or finished houses merely awaiting sale will be domestic property unless used as the showhouse for a development. If a showhouse becomes the last of its type on the development, the developers fixtures and furnishings are removed (not a phase of the development necessarily), it should also be regarded as no longer a showhouse, merely a house awaiting sale. However, in small developments of differing individual types, care should be exercised as a house may still be in use as a ‘showhouse’.
Appendix 1 (Appendix 1: Rateability of showhouses) includes some examples of showhouse use and rateability as confirmed by CEO to the Home Builders Federation (HBF). Sales Offices/Marketing Suites
Premises or parts of premises used as sales offices are not domestic property and are rateable. There is a trend of some developers to set up high quality marketing suites with ‘mock-up’ accommodation. Full details – size construction details of this accommodation should be recorded on EDRM.
7. Survey Capture
A copy of the relevant sales brochure, pricing policy and particulars should be lodged on EDRM, together with a fully comprehensive record of the use of the Show house/flat. Particular regard should be had to the services offered including sales, finance/insurance, buy back, purchase options carpets, curtains, furniture, blinds additional electrics and other upgrades to the specification. A note should be made of opening hours, staffing, signage, brochures, flag poles etc. A photograph from the highway of the subject hereditament is often useful.
Other information to be gathered relates to the construction, size and use of any separate marketing offices, marketing suites etc. Survey details and Plans should be recorded in EDRM.
8. Valuation Approach
The valuation approach to be adopted is set out fully in the relevant Practice Note.
9. Valuation Support
Units should request MIT to serve the Showhouse Form of Return on the developer in all cases. NSU will be responsible for CCT discussions, advice and support.
Appendix 1: Rateability of showhouses
|1||An individual property, furnished and available for sale. It is generally kept locked and available for viewing via an agent of the builder. The only one of the type for sale and would include last of its type. .||Not Rateable - if the property is not an example of other properties for sale, it is effectively an unused property which appears when next in use will be as living accommodation – S.66(5) and (1) LFGA ’88 (as amended). Rateable – if used as a showhouse for others of a similar type to be built elsewhere or on the same development.|
|2||Similar to above but one of a number, and still available itself for sale. Not therefore reserved for the sole purpose of viewing.||Rateable – to be domestic property the premises must be used wholly as living accommodation – s.66(1)|
|3||Similar to (2) but the garage is used as a sales office.||House and Garage Rateable - as a wholly non-domestic hereditament.|
|4||Similar to (2) but inside partially used as a sales office (rather than the garage)||Rateable – Sales offices showhouses should not be valued on a separate basis to the house/flat itself unless wholly so used, in which case the basis would be similar to that for garages in (3) above.|
|5||Houses not for sale, only available for viewing by appointment.||Rateable – until the occasional showhouse/office use cease and it appears when next in use the house will be domestic property. See (2) above and s.66(1) and (5)|
|6||House not for sale, has office in the garage.||House and Garage – Rateable as for (1) and (3) above.|
|7||House not for sale, inside partially used as sales office.||Rateable - as for (1), (2) and (4) above.|
Practice note: 2017: Showhouses
1. Market Appraisal
The Building Industry was buoyant at AVD with all the major companies showing healthy share prices, after the decline following the financial recession in 2008/2009. Throughout the 2010 Rating List the main House Building Companies have continued to offer and rent back showhouses from investors. The arrangement continues to offer both sides unique advantages and benefits. There is evidence that more builders are prepared to offer new properties on this basis although less pro-active than the major players. During the period major builders collaborated with Hearthstone Investment Company, who acquired showhouses then sold property bonds to the general public under their UK Residential Fund. Bonds could then be traded. How successful this venture has been is not known.
2. Changes from Last Practice Note
There are no substantial changes in the valuation methodology from the 2010 rating List scheme.
3. Ratepayer Discussions
Central discussions have taken place with representatives of the house building industry, who although have no mandate to agree the basis set out below have been actively involved in the consultation process for Reval 2017. The valuation methodology of applying a rentalisation factor (%) to the capital value has again been favourably received. However we have not been able to agree the percentage factor to be applied to the capital value of the Show/view house at AVD.
4. Valuation Scheme
4.1 Method of Valuation
As for the earlier Rating Lists, a valuation approach based upon the adoption of a percentage of capital value (OMV) as at AVD, is the valuation method to be adopted for the 2017 Rating List.
In general terms the trawl for rental information obtained from the Data Teams shows a consistent range of decapitalisation rates where the rents passing are compared to the capital values. It is known that a number of developers have used this approach to arrive at rental value and have either stated this approach on the FOR or it has been revealed following enquiries made afterwards. The evidence is fairly representative across the full range of the types of properties constructed by speculative developers and it is considered that a departure from the basic factor will be a rare occurrence.
4.2 Rentalisation Factor
The basis of valuation to be adopted for Reval 2017 is 5.5% of the capital value at the antecedent valuation date – 1 April 2015 (AVD) for the standard show house without a garage converted to a sales office. Where the garage of the show house has been converted to a sales office the following additional sums will be added.
Double garage conversion - £1500
Single garage conversion - £ 1000
4.3 Properties at the top end of the market, or of substantially greater value than the norm for the local office area.
This will require a stand back and look approach and if it is deemed a house or flat is of substantially greater value than the usual ceiling price for a locality, a rentalisation factor of 5% can be considered. Approval for this will need to be sought from the National Specialist Unit
Allowances for Show/View House hereditaments comprising complexes of 3-6 different styles of dwelling remain as for 2000, 2005 and 2010 Rating Lists. These hereditaments will comprise contiguous properties, normally ring fenced with the dividing fences between houses being removed to give the impression of greater space. The prospective purchasers normally enter through a sales office and are sign posted via a one-way system from one house to another. In these circumstances an element of quantum may exist and as a matter of principle Units should give quantum allowances as set out below: -
|Number of House in Complex||Max % Deducted from Total Rental Value|
|5 houses +||10%|
This class of property is valued using the new non-bulk server application. The manual can be accessed here.
4.4 Sales Offices
Premises or parts of premises used as sales offices are not domestic property and are rateable.
Most standalone Sales Centres will comprise portable buildings and these can very between very high quality bespoke high quality structures (such as Portakabin Ultima42U55S) with expensive fittings to a Portakabin (42U55A) or even a converted sea container. Local Office’s would normally value such structures on the contractors test basis with building costs obtained from the Reval 2017 Cost Guide located on the Intranet by:-
(i) Typing “Portable Buildings” in the ‘Search Cost Guide‘ box,
(ii) Click on “GO” button,
Building Costs will vary depending on size and facilities available i.e. additions should be made for site works (separate costings), electricity, water and washrooms.
Until the Cost Guide is fully loaded onto the Non- Bulk Server these Costs can be found on the ‘P’ Drive.CEO1>R2010> 2010 Cost guide addition.
4.5 Show House Marketing Suites with Unfinished First Floors
A developer has used the ground floor only of a Show House as a sales office/marketing suite without completing the first floor, this can be a recurring theme with a number of developers’ showhouses.
The ground floor comprises an open plan marketing suite with staff WC.
In the particular example the first floor was incomplete. A staircase was not installed and access was only by ladder. It is possible to walk around the first floor as tongued and grooved chipboard has been laid and windows are installed; stud partitions divide the area into various rooms, but these have not yet been plastered and no ceilings have been installed and the area is completely open to the roof space. There are no bathroom/WC fittings, nor has the final electric or plumbing fix been completed. Therefore, rebus sic stantibus, the first floor area is not complete and probably extends beyond minor works that a tenant would undertake on taking a tenancy.
A number of agents including the agent acting for the Home Builders Federation have been advised VOs will be valuing these hereditaments as follows:-
The basic agreed valuation approach is:
OMV of house type at AVD x 5.5% multiplied by
RCA Ground Floor plus external area of any garage divided by RCA of Total Dwelling
OMV of House £250,000 x 5.5% = £15,000
RCA of ground floor with garage 73 sq m / RCA of total dwelling 120 sq m = 0.61
£15,000 x 0.61 = £9,150
Apply rounding rules
Additions for garages converted into sales offices, should be the figures covered under rentalisation factor above.
If a billing authority serves a non-domestic completion notice on a showhouse of this nature and it is not already in the rating list. The valuation officer should assume the whole building is complete and value both ground and first floors.
4.6 Show House Rental Spreadsheet
The Showhouse rents can be found in the relevant P Drive folder. This evidence is regarded as ‘Restricted’ and must not be disclosed outside the VOA other than in appeal proceedings.
Practice note: 2010: Showhouses
1. Co-ordination Arrangements
1.1 This is a National Scheme Class dealt with by Groups. Responsibility for implementing the scheme as set out within this Practice Note and for ensuring effective coordination rests with the appropriate GVO. See Rating Manual – Section 6 - Part 1 - Para :3.5.
1.2 For further information see Rating Manual - Section 6 part 3: Section 921.
1.3 The R2005 Special Category Code 250 should be used. As a Group Class the appropriate suffix letter should be G.
2. Central Discussions
Central discussions have taken place with representatives of the House Building Industry, who although having no mandate to agree the basis set out below have been actively involved in the central consultation process for Reval 2010. In this respect, whilst the valuation methodology of applying a rentalisation factor (%) to the capital value has again been favourably received, it has not been possible to agree the percentage factor to be applied to the capital value of the Show/View house at AVD.
3.1 The method of applying a rentalisation factor to the capital value in order to arrive at a rateable value has been advocated for the last four revaluations namely, the 1990, 1995, 2000 and 2005 Rating Lists. The national trawl for the 2000 Rating List identified only a small number of rents initially but during the course of the list more rents became available and by the time the Lincolnshire Valuation Tribunal heard appeals made by a national agent in May 2001 the number had reached double figures (excluding rents made available by the Scottish Assessors). The decision of the Lincolnshire Valuation Tribunal confirmed the approach adopted by the VO was correct and an appeal to the Lands Tribunal was subsequently withdrawn. Later, appeals to Lands Tribunal were made on the 2000 Rating List on high value showhouses with designer interiors, which were the subject of sale and leasebacks, but again these appeals were not pursued.
3.2 The trawl for the 2005 Rating List produced considerably more rental information than for the whole of the 2000 Rating List. Similarly the information obtained by Data Teams for the 2010 Revaluation has again continued this trend and produced significantly more transaction evidence than for any previous list. The practice of national, regional and local house builders selling and leasing back Show/View houses follows very closely upon the huge success of the Buy to Let market which continues, despite the recession to attract private investors. It is known that various national house builders, including Barratts and Crest Nicholson advertise and market sale and leaseback transactions of show/view houses to attract private investors. Even so, it is suspected that the rental information obtained to date by Data Teams relates only to a small proportion of the Show/View houses rented by house builders.
4. Identification of the Hereditament
4.1 In identifying the hereditament where two or more Show/View Houses are to be assessed, extreme care should be exercised and the general rules set out in the leading case of Gilbert (VO) v Hickinbottom & Sons Ltd 49 R&IT 231 should be followed.
4.2increasingly, national house builders are creating complexes of 5 or 6 different styles/types of dwelling house within a ring fence, which will form a single hereditament. In these circumstances, house builders and their Agents may argue for a quantum allowance. See paragraph 8 below. A typical layout is for a prospective purchaser to enter and exit via a Sales Office (a garage conversion) where one can speak to a sales negotiator or obtain sales brochures/particulars; a side door then leads to three or more adjacent furnished houses of differing types. The whole area being ring fenced with steel roll top fencing to the front and the grounds elaborately landscaping with expensive planting together with protection from a sophisticated security system, sodium lighting and sometimes CCTV cameras. Flagpoles at the front will advertise the presence of the show homes.
4.3 Composite hereditaments may arise if, for example, a garage only is used as a sales office and the house is not a Show or View House but used for the purposes of “living accommodation”.
5. Use as a Show/View House
5.1 Show houses are completed houses, which the house builder carpets and furnishes. They are open to inspection by potential purchasers and once the development is complete will be used for private occupation as domestic property.
5.2 View houses do not have furniture but are carpeted and curtained, they may also demonstrate the “finishing touches” which provide prospective purchasers with installed coordinated carpets, curtains, blinds, borders and wall finishes.
5.3 Further guidance may be obtained from the Lands Tribunal decision in Walker (VO) –v- Ideal Homes Ltd RA/1995/347.
5.4 The use of a property as a Show/View House is covered more fully in Rating Manual Section 6 - Part 1 Section 921 but will normally follow an overt act by the house builder. Signs, flag poles or notices indicating that an individual property is a Show House (or View House), national/local newspaper advertisements (particularly in property supplements) or posters, direction signs on lamp- posts and details on the internet will advertise the presence of a Show/View House and are evidence of its non-domestic use. The Show House will be manned by representatives of the builder (or now occasionally, representatives of a local estate agent working on commission or a contract basis – this often occurs on smaller sites where the agent has introduced the developer or dealt with the acquisition. On larger developments it is usual to find all the sales trappings of desks, tables, chairs, telephones/fax machine, photocopier and filing cabinets, also here will be brochures, literature, house and site plans (indicating availability, reservations and confirmed sales) plus other wall trappings eg NHBC signs. It may also contain various samples of the options and extras available to would be purchasers. These may include styles of kitchen fittings, wall and floor tiling, taps, carpets, floor coverings and blinds, lighting and furniture options etc. Often the garage of the show house will be converted to the sales office or alternatively a sales office will be formed in one of the living rooms of the house. Occasionally, an ornate bespoke re-moveable or portakabin style office will be positioned at the Show House complex.
5.5 For the 2000 Rating Lists instances occurred where:
(i) A block of flats would very often be completed in stages and an individual flat would be carpeted to comply with building bye-laws (noise prevention) and then offered for sale in that state. A flat offered for sale with carpets fitted will not necessarily be a Show/View Flat unless there is an overt act by the builder (signs, advertising etc) to establish its use as such.
(ii) Where a house builder builds a select development of say a dozen executive houses, all of different styles and layouts and proceeds to use one of the houses (by advertising and other means), to show prospective purchasers, an example of the quality of the completed houses. This property, although the only one of its type should be assessed as a Show House
5.6 Issues arising on the 2005 Rating Lists
(i) Last House of Type. A difficulty, which continues to arise on the 2005 Rating List and previous lists, is where a Show/View House becomes the last of its type on a development. In these circumstances, it will normally no longer be regarded as a Show House, but merely a house-awaiting sale. This normally follows an overt act by the Developer in removing the sales team, furniture and other paraphernalia associated with a Sales/View House from the hereditament. However, it has been known for a builder to continue to use the last of a type of house on a development as a Show House for a new development or phase, where work has started but no Show House is available. In these circumstances, the use of the property still continues and it should continue to be assessed as a Show House. The same will apply if for example the Show House continues to be used by staff dealing with maintenance or warranty issues. Once the overt act has occurred and the property becomes merely another house awaiting sale then the property should be assessed to Council Tax.
(ii) Barn conversions. Whilst the type and style of the conversion will vary one unit to another it is increasingly common for developers to furnish (whole or part only) one or more of the units to not only demonstrate how the unit would look with furniture, carpets and curtains and as an example of his work but also to facilitate sales. In these cases viewing will normally be by appointment. S.66(5) LGFA 1988 will not apply as the premises are in use and the developer is in rateable occupation. Accordingly, the premises should be assessed to NNDR. (iii) Developments with Age Restrictions. Whilst over 50’s restrictions have applied to select flat and apartment accommodation for some considerable time, this is now being applied to select housing developments. An age restriction, which is included as a planning condition for a particular development should be reflected when arriving at the OMV at the antecedent valuation date. This is because it is ‘essential’ to the hereditament. Often new developments with age restrictions will show a ‘premium’ over developments where no such restriction exists. It is essential in these circumstances that where non-rateable services are provided by the Developer and where a capital sum is included within the sale price that the OMV is adjusted accordingly.
(iv) Show Houses/Flats used as Marketing Suites. This only applies where a Show House or Show Flat, which externally has all the characteristics of a type of property usually constructed by the developer, has been stripped back or constructed without internal partial walls to create large marketing space/open plan office type areas. In these circumstances, the normal approach will be the use of the ‘rentalisation factor’ method of valuation but regard should also be had to the rental value modern high quality offices would fetch in that location for a professional type business. This is because the property has to be valued having regard to the ‘physical‘ rebus sic stantibus limb and the replacement of the internal walling cannot be assumed. The limited rental information held by CEO suggests that in practice there is unlikely to be any differential between the two approaches. If a VO considers that the marketing suite would fetch less than a figure produced by the ‘rentalisation factor’ then guidance and approval should be sought from the relevant Technical Advisor or CEO.
6. Forms of Return and Inspection
6.1 As stated above, it is now quite common for house builders, who have the necessary schemes in place, to sell off their Show Houses and then rent them back. It is known that this practice is undertaken by a number of the national house builders but less so in relation to regional and local house builders in the medium and small category.
6.2 VO’s and GRDM’s should ensure that Data Teams send out a FOR in all cases where they receive a Billing Authority Report to bring a Show House or View House into assessment and further enquiries in this respect should be made on inspection as to whether the Show/View house is subject to a rent and/or sale and leaseback transaction.
6.3 It goes without saying that the inspection of a new property must establish that there is a positive intention by the house builder to use the premises as a Show/View House. Details to be noted include a description of signs, notices, office furniture for sales staff, brochures etc. A full photographic record should be taken and the date of the photographs entered on RSA. A site plan showing the location of the show house is also helpful, as this will assist with identification of the hereditament, particularly as developers frequently change the location of Show/View Houses on the development or when a developer changes the plot numbers. >6.4 The gross external area of the Show House or View House should be measured. Show Flats are measured to net Internal area. Separate sales office buildings (excluding garage conversions) should be measured to gross internal area and garages converted to sales offices to net internal area.
Method of Valuation
7.1 As for the 2005 and earlier Rating Lists, a valuation approach based upon the adoption of a percentage of capital value (OMV) as at AVD is the valuation method to be adopted for the 2010 Rating List.
7.2 In general terms the trawl for rental information obtained from the Data Teams shows a range of decapitalisation rates where the rents passing are compared to the capital values. It is known that a number of developers have used this approach to arrive at rental value and have either stated this approach on the FOR or it has been revealed following enquiries made afterwards. At least two national house builders run schemes where they state returns of 6% and 8%. The former figure is at the lower quartile of the rental evidence obtained. This evidence is fairly representative across the full range of the types of properties constructed by speculative developers and it is considered that a departure from the basic factor will be a rare occurrence. This is a National Scheme Class and there can be no departure from the basic rentalisation factor unless a VO or GRDM receives prior approval from CEO.
7.3 The basis of valuation to be adopted for Reval 2010 is 6% of the capital value at the antecedent valuation date – 1 April 2008 (AVD) for the standard show house without a garage converted to a sales office. Where the garage of the show house has been converted to a sales office the following additional sums will be added.
Double garage conversion - £1250
Single garage conversion - £ 750
7.4 In most parts of the country at the Antecedent Valuation Date, although there had been a slight falling off of the market, the heavy drop in house prices which was a feature of the credit crisis at the end of 2008 had not occurred. Data Teams should collect data on the sales prices/capital values (excluding the value (if any) attributable to chattels such as white goods, carpets and curtains, furnishings etc) on all Show Houses in assessment at the AVD and create a ‘key property’ binder record for use in valuing the OMV of new Show Houses and Show Flats assessed post the AVD. The properties in the archive should be codified using VOA Dwelling House Coding with particular reference to houses in Groups 31-36 and flats in Group 56. In the past Agents for the Developers have sought to use the most favourable ‘Property indices’ to adjust actual sales prices back to the AVD. Whilst in some instances this has produced a reasonably accurate figure, in other cases this has not been the case. One of the reasons for this is that the published ‘Property Indices’ cover a very wide area and often include transaction evidence, which corrupts the overall result. It is hoped that in the near future that the VOA will produce its own ‘Property Indices’ for use in valuing Show houses post AVD.
7.5 For properties at the top end of the market, or substantially greater value than the norm for the GVO’s office area.
This will normally relate to new properties built on spec and completely out of character with the top end of the market for example a £5million high class development, when the normal pricing for the town/urban conurbation area is a maximum £2miilion. In these cases there should be no departure from the basic scheme set out in para 7.3 above, without the prior approval of the National Specialist or Technical Advisor. However, there may be circumstances where a stand back and look approach is required but even in these cases, there is unlikely to be a major variation with the scheme. Consideration of the resultant rateable value compared to a ceiling value for say, residential lettings (although in a different mode and category of use) may assist but in other circumstances may be misleading because the two markets do not work in parallel.
7.6 Allowances for Show/View House hereditaments comprising complexes of 3-6 different styles of dwelling remain as for 2000 and 2005 Rating Lists. These hereditaments will comprise contiguous properties, normally ring fenced with the dividing fences between houses being removed to give the impression of greater space. The prospective purchasers normally enter through a sales office and are sign posted via a one-way system from one house to another. In these circumstances an element of quantum may exist and as a matter of principle GVO’s should give quantum allowances as set out below: -
|Number of House in Complex||Max % Deducted from Total Rental Value|
|5 houses +||10%|
8. Sales Offices
8.1 Premises or parts of premises used as sales offices are not domestic property and are rateable.
8.2 Most stand alone Sales Centres will comprise portable buildings and these can very between very high quality bespoke high quality structures (such as Portakabin Ultima 42U55S) with expensive fittings to a portakabin (42U55A) or even a converted sea container. Local Office’s would normally value such structures on the contractors test basis with building costs obtained from the Reval 2010 Cost Guide located on the Intranet by:-
(i) Typing “Portable Buildings” in the ‘Search Cost Guide‘ box, (ii) Click on “GO” button,
Building Costs will vary depending on size and facilities available ie additions should be made for site works (separate costings), electricity, water and washrooms.