Valuation Office Agency
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1.1 This guidance applies to car parks.
For rating purposes there are three types of Car Parks that can be rateable;
a) car parks open for use by the general public and forming a separate hereditament for rating purposes;
These will include both open sites and covered areas (i.e. surface, underground and multi-storey). These may be subject to any of the following forms of occupation:-
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Privately run, fee charging car park
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Privately run, but Local Authority control charges levied;
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Fee charging Local Authority car parks;
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Free Local Authority car park with barriers, attendants, etc;
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Free Local Authority car park without barriers, attendants, etc;
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Privately run free car park built with adjoining shopping centre.
b) car parks, not open to the general public and forming a separate hereditament for rating purposes;
c) car parks occupied and forming part of another hereditament for rating purposes. These are dealt with in the Rating Manual under the individual class of the principal use.
1.2 This guidance does not cover Park and Ride schemes, which are dealt with within Section 181 of the Rating Manual.