The hereditaments to which this section refers cab be categorised into five types:
List Description: Cemetery and Premises or Natural Burial Site and Premises
SCat Code 053: Suffix G
This is a generalist class and responsibility for valuation will lie with the appropriate business unit. Queries of a complex nature arising from the valuation of individual properties should be referred to the National Valuation Unit (NVU) Class Lead via the Class Co-ordination Team (CCT).
NVU Civic Team has overall responsibility for the co-ordination of this class. The CCT are responsible for the approach to and accuracy and consistency of valuations. The CCT will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to:
Cemeteries and burial grounds are a suigeneris class and consequently, as a general rule, only evidence relating to hereditaments in the same mode or category of use is pertinent. See:
See Rating Manual Section 2 Part 7 Appendix 2 thereof for guidance on mode and category of use at the material day.
Unprofitable cemeteries provided as a public service
In Bingley Urban District Council v Melville VO 1969 RA 681 the Lands Tribunal President held that the subject hereditament, a cemetery, could not be valued on the profits basis since it never had and never would be operated with any idea of making a profit. (This demonstrates value to occupier).
Traditional cemeteries are valued by reference to the contractors basis. Gross Internal Area (GIA) of buildings and total site area with specific additional information detailed below is required. Natural/woodland burial sites are valued on a receipts and expenditure basis and in addition to GIA of any buildings and total site area information on income and expenditure is required.
Churchyards (including those used as a place of burial) should, as part of the single hereditament to which they belong, be treated as entitled to exemption from rating with the church to which they are attached, provided that the church is exempt under para 11 of Schedule 5 Local Government Act 1988. Because of the lack of contiguous space, extensions to churchyards are sometimes detached from the curtilage of the church, and therefore may strictly comprise separate hereditaments to which para 11 exemption does not apply. Although therefore rateable, such hereditaments have not been assessed in the past. In the event that the question of rateability is raised, advice should be sought from Technical Adviser.
Municipal, and not operated for profit. Older examples of this type are likely to involve significant maintenance costs. The extent of gravestones, monuments and curbstones makes grounds maintenance particularly expensive. The scale of municipal hereditaments varies considerably from the larger examples found in cities (where remaining capacity for future burials is often very limited) to small rural burial grounds often operated by parish councils. The need to find more land to meet demand is a constant consideration for this class. Many parish, town and (in Wales) community councils are looking to extend their cemetery space (although they are under no duty to do this). Principal (district/unitary) councils often outsource the management of their cemeteries and some larger parish, town and community councils may also but many local councils manage their own cemeteries. There are a few instances of new cemeteries being opened in recent years, and there is now a tendency for limitation or standardisation of memorials so as to assist grounds maintenance.
Private and originally operated for profit. Typically these cemeteries were established in the 19th century and share the characteristics of the older municipal examples, but with examples of rather more grandiose memorials and mausolea. These often impose maintenance burdens and public liability problems when they become neglected. Often large areas are totally neglected. In some instances private cemeteries have been acquired by local authorities.
Private charitable cemeteries are not operated for profit. They may in some instances be associated with the particular requirements of specific faiths or beliefs.
Woodland and natural burial sites. This sector has evolved and the number of sites has increased. This has