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Bulk class: shop

Primary description code: CS9

List description: superstore and premises

SCAT code: 139

Suffix S (Specialist)

Where there are separate assessments within the superstore they should be scat coded as follows and valued in accordance with the Superstores Practice Note Appendix 2 - Superstore Separate Let Out Guidance. Although separate let outs are all Generalist classes any variations or allowances from the Superstore Separate Let Out Guidance see Appendix 2 Practice Note 2021 must be agreed by member of Retail 1 CCT.

3.1Hypermarkets and Superstores are a Specialist class

3.2 Responsibility for inspection, survey and valuation rests with referencers and caseworkers with specialist training and knowledge in this class within National Valuation Unit NVU.

4.1The Retail 1 Food and General Retail CCT 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:

Follow the advice given at all times - practice notes are mandatory. Not depart from the guidance given on appeals or maintenance work, without approval from the CCT.

4.2Co-ordination with upper margin of Large Food Stores (SCAT 152) (750m to 2,500m) is required.

5.1There is no specific legal framework for this class.

6.1Inspections should be carried out in accordance with the Valuation Office Agency Code of Practice.

6.2Superstores are measured to Gross Internal Area (GIA). It is mandatory that hypermarkets and superstores are referenced in accordance with the Superstores Referencing Guide see Supertstore PN Appendix 1

6.3It is mandatory that the Superstore Inspection Check Sheet at Appendix 1 of this section is completed for all new properties and maintenance work. Photographs MUST be taken of all building elements and stored in the property folder of the Electronic Document Records Management (EDRM) system.

6.4 Issues around quantum concerning superstores have been discussed with ratepayer representatives. Stores with a Total Area from within the main envelope of the building in excess of 5,500 m will valued as follows:

First 5500m TFA scale factor 100%

Next 2500mSZE scale factor 66%

Next 600m SZF Scale factor 33%

Remainder SZR Scale factor 10%

6.5Unit of Assessment

On inspection it is first necessary to consider the Unit of Assessment. Occupations by third parties may meet the criteria for a separate assessment, provided they meet the four tenets of ratable occupation. Such let outs need to be considered on a case by case basis and in accordance with Appendix 2 of the Superstore PN Superstore Separate Let Out Guidance.