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This instruction applies to all skating rinks and skateboard parks.
Ice rinks that form part of a larger multi-use property should be valued in accordance with the instructions that apply to that particular class of property.
2.1 Ice Rinks
List description LX Ice rink and premises
SCAT Code 140 S
2.2 Roller Skating rinks and skateboard parks
List description LX Roller skate park and premises or Skateboard park and premises
SCAT code 239 S or G
National Valuation Unit (NVU) Specialist leisure class coordination team will be responsible for overseeing this class of property. Skateboard parks and smaller roller skating rinks may be the responsibility of RVU.
4.1 The specialist leisure class co-ordination team has overall responsibility for the co-ordination of these classes. The team are responsible for the approach to and accuracy and consistency of valuations. The team will deliver practice notes describing the valuation basis forrevaluationand provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to:
No specific restrictions are believed to exist for ice rinks.
A skateboard park may be exempt if it is, or is situated within, a public park.
Where part of a park is reserved for the purpose of sport or recreation and the use is granted to a club or person to the exclusion of the public, this part is not exempt and will be assessed, (See Blake (VO) v Hendon Corporation (No 2) (CA) 1965 RA 67).
Ice and roller skating rinks and skateboard parks should be measured to gross internal area (GIA) in accordance with the Valuation Office Code of Measuring Practice for Rating Purposes in England and Wales.
The actual rink area should be shown separately.
The survey should also note the following information:
Type of premises, age, construction, quality, costs of building/conversion, services, details of spectator areas, type/extent and quality of ancillary facilities, parking, location, transport links, competing or complimenting leisure attractions in the area, etc.
In all cases plans and surveys should be stored in the property folder of the Electronic Document Records Management (EDRM) system.
Given sufficient evidence, the rental method forms the best approach to the valuation.
Where a rent relates to a shell of a building, care must be taken to ensure that adaptations are properly taken into account.
Ice rinks - rental evidence should be analysed in terms of a percentage of gross receipts and a price per m2 of the ice pad.
Roller skating rinks - rental evidence should be analysed in terms of a percentage of gross receipts and a price per m2 of the whole building.
Skateboard parks rental evidence should be analysed in terms of a price per m2.
Where rents have been analysed in terms of gross receipts, then a percentage of known or estimated receipts for any other rink may provide a useful method of comparison.
Except for the largest fully commercial roller-skating rinks the preferred method of valuation is by using a price per m2.
Any skate parks (which are not exempt being part of a public park) should be valued having regard to any available local evidence, and comparisons