GovWire

Car parks

Valuation Office Agency

October 29
09:54 2024

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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:-

  • Privately run, fee charging car park

  • Privately run, but Local Authority control charges levied;

  • Fee charging Local Authority car parks;

  • Free Local Authority car park with barriers, attendants, etc;

  • Free Local Authority car park without barriers, attendants, etc;

  • 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.

2. List Description and Special Category Code

2.1 Car park (multi storey)

List description: Car park and premises

Bulk class: M

SCAT code: 039

Suffix: S

Primary description code: CP

2.2 Car park (surfaced open)

List description: Car park and premises

BUT: M

SCAT code: 040

Suffix: G

Primary description code: CP

2.3 Car park (unsurfaced open)

List description: Car park and premises

BUT: M

SCAT code: 041

Suffix: G

Primary description code: CP

2.4 Car spaces

List description: Car space(s) and premises

BUT: M

SCAT code: 043

Suffix: G

Primary description code: CP1

2.5 Car parking within specialist property

List description: Car park and premises

BUT: M

SCAT code: 501

Suffix: G

Primary description code: CP

3. Responsible Teams

3.1 Car Parks other than Multi Storey

3.2 Responsibility for inspection, survey and valuation rests with Regional Valuation Unit (RVU) caseworkers who have received specialist training and who have knowledge of this class.

3.3 Multi storey car parks (MSCPs)

3.4 MSCPs are an NVU (National Valuation Unit) class of property. As such valuation responsibility rests with NVU caseworkers who have knowledge of this class. NVU property inspectors are responsible for inspection and survey requirements.

3.5 Close liaison between experienced and knowledgeable caseworkers within both RVUs and the NVU is highly recommended due to the synergy between MSCPs and non MSCPs.

3.6 NVU and RVUs should appoint lead valuers to assist in the delivery of units valuation schemes and also for liaising on value and technical issues with other Lead Valuers across adjoining RVUs.

4. Co-Ordination

4.1 The Transport Class Coordination Team (CCT) has overall responsibility for the co-ordination of this class.

4.2 The team are responsible for the approach to and accuracy and consistency of valuations. The team will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists.

4.3 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

5.1 Decriminalisation of car parking offences

Initially the Road Traffic Act 1991 (RTA) decriminalised parking enforcement throughout London. This allowed the local authorities to carry out all parking enforcement in both on and off-street areas. The Decriminalised Parking Enforcement (DPE) scheme was then rolled out nationally but by 2003 only 75 local authorities outside of London were operating on-street parking enforcement. In all other Local Authorities on-street parking offences were still subject to Fixed Penalty Charges (FPC) issued by Traffic Wardens who were directly employed by the Local Police Authority.

The need for a uniform and improved approach to parking and traffic enforcement led to Part 6 of The Traffic Management Act 2004 (TMA), which came fully into effect on 31st March 2008. The TMA placed the responsibility on the Local Authority to ensure that traffic is managed on the highway network as effectively as possible. Enforcement is carried out by Civil Enforcement Officers appointed by the Local Authority who issue Penalty Charge Notices (PCN).

In 2003, Civil Enforcement Officers in 33 London Boroughs and the 75 Local Authorities issued just over 7 million PCN. During the same period Traffic Wardens in the remaining 313 Local Authorities only issued just over 1 million FPC. In the light of these statistics, it may occasionally be of use to determine when the Local Authority took over responsibility for on-street parking enforcement and to consider whether this is likely to have had an impact on the level of receipts within a locality.

In April 2015 the Government introduced new legislation allowing a 10 minute period of grace before a penalty fine could be issued for any unauthorised overstay in council owned/ run car parks. This was to mitigate the adverse impact of over-zealous parking enforcement.

5.2 Confidentiality

Some national operators have provided Gross Receipts information centrally on a confidential basis. This information is considered to be particularly trade sensitive. Along with all information received by Form of Return, care must be taken not to disclose such information inadvertently during negotiations. Some operators are concerned that by openly discussing the percentage of Fair Main

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