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Crematoria are subject to co-ordination procedures as outlined in the relevant Practice Note.

2.1 Design of Crematoria

Cremation is regulated by various statutes and regulations starting with The Cremation Act 1902, which empowers the burial authorities to establish crematoria, but no crematorium may be nearer than 50 yards from a highway or 200 yards from any dwelling house, without the written consent of the owners. In London Boroughs the 200 yards has been reduced to 100 yards. Crematoria cannot be situated in the consecrated part of a burial ground of a Burial Authority. It is an offence to cremate except in accordance with the Act and the regulations.

Crematoria vary greatly in design and size. Actual hereditaments may fall short of this ideal in some respects. The common features normally found are one or more chapels, administration offices, waiting rooms, vestry, committal rooms, crematory and cremators and toilets. There is a frequently a covered entrance known as a porte cochere to shelter mourners waiting to enter the chapel, and other open sided covered areas, sometimes resembling cloisters, to allow mourners to congregate and examine wreaths, floral tributes etc after the service.

Externally there will be car parking and usually extensive landscaped grounds with a garden of remembrance. There may also be columbaria (niches for the reception of urns containing ashes) and sometimes a separate chapel of remembrance purely for private devotions.

2.2 Cremators

The older type of cremator is known as a reverberatory furnace. The coffin is consumed on a shallow hearth by a flame passing over it and heating a low roof. Firing may be oil, gas, coke or pulverised coal. Most of the heat is radiated from the roof of the furnace.

The modern type is a direct burn furnace where the whole interior of the furnace is heated. A typical modern cremator is computer-controlled, with two furnaces side by side within a steel cased framework which is refractory lined. Where firing is by gas, external fans supply both forced and induced draught. A typical size is approximately 3.6 by 3.3 by 2.6 metres high. The normal working temperature is 800 degrees Celsius, although this rises to about 1,100 degrees Celsius by the end of a working day. Modern cremators monitor the exhaust gases for pollutants and air flow is adjusted automatically.

2.3 Crematorium Size

Before a crematorium is designed, research is undertaken to ascertain the proposed likely throughput. This will determine the number of cremators and the number of chapels which are required.

2.4 Crematorium Operation

Although local authorities are not obliged to provide them, many crematoria are municipal, although there is a substantial private sector involvement. Many crematoria make other charges apart from the basic cremation fee for services associated with the cremation such as, the use of the chapel, scattering of ashes, music, floral decorations, and medical referees fees. More substantial ancillary income is earned from sales and placing of memorials, and other additions to the service, such as audio-visual services, and keepsakes.

3.1 Basis of Measurement

The basis of measurement for all buildings should be Gross Internal Area, as defined in the Code of Measuring Practice for Rating Purposes.

The following data should also be recorded:

• Total site area.
• Any area used purely for screening purposes (e.g. woodland).
• (In crematoria not situated within cemeteries) the area of any land reserved for the future interment of ashes in urns.
• Area of car parks.
• Perimeter length and type of fence/wall.
• Annual number of cremations, and other relevant receipts and expenditure information
• Date crematorium opened.
• Location and approximate distance away of other crematorium in the locality

4.1 General

In the absence of significant rental evidence, reliance must be placed on the receipts and expenditure or contractors bases. Any rental evidence which comes to light at any stage should be passed to the National Valuation Unit.

Crematoria are capable of being operated for profit. Some are in private operation, and new private crematoria are being developed.Local authoritycrematoria are provided as a public service, but nevertheless normally earn a surplus of income over expenditure. No distinction should be made between the two sectors in terms of overall levels of value. In most cases if vacant and to let the hereditaments may attract either a municipal or a private tenant.

The receipts and expenditure basis should be applied to both private andlocal authoritycrematoria.

Detailed advice about the application of the receipts and expenditure basis is provided in Practice Notes.

4.2 Combined Cemeteries and Crematoria

Combined cemeteries and crematoria, in a singlehereditament, should be valued in accordance with para 4.1. In a receipts and expenditure valuation, any loss arising from the operation of the cemetery must not be set off against profits from the crematorium (see para 5.1 below).