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List description: health and fitness club and premises

Scat code:260 (wet and dry) - suffix (S) Specialist

Scat code:259 (dry only) - suffix (S) Specialist

For dry only (S) is only applicable where theRateable Value exceeds 75,000 (outside London) or 150,000 (within) unless the operator is part of a corporate chain, or a national franchise chain.

List description: gymnasium/fitness centre and premises

Scat code:416 - suffix (G)

For smaller local dry only gyms below the above Rateable Value limits and not part of a corporate chain or national franchise chain.

List description: Leisure Centre and Premises

Scat code:503 - suffix (S/G)

When within/part of Specialist Property (Dry only)

Leisure facilities situated within residential or retirement villages / developments, where there is use by the general public. To be domestic it needs to be wholly used for the purposes of living accommodation. Other (G) class properties include squash clubs and yoga studios these follow the PN aligning to it.

List description: Health and Fitness Club and Premises

Scat code:509 - suffix (S)

When within/part of Specialist Property (Wet and Dry only)

Leisure facilities situated within/part of a specialist property that contain wet and dry facilities.

List description: Health and Fitness Club and Premises

The National Valuation Unit are responsible for valuations of health and fitness clubs under Scat codes 259, 260, 503 and 509. Valuations of gyms and fitness centres under Scat code 416 are the responsibility of the Regional Valuation Unit. Any queries of a complex nature arising from a particular case should be raised through the CCT to be referred to the NVU fitness class facilitator.

The Class Co-ordination team has overall responsibility for the co-ordination of these classes. The team is responsible for approach, 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. Caseworkers and referencers 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
• seek advice from the co-ordination team before starting any new work

Where rental evidence is available, the weight to be attached should be considered in light of the propositions set down in Lotus & Delta v Culverwell (VO) and Leicester City Council [1976] 239 EG 287. This will be particularly relevant to the dry only budget gyms where rental evidence is plentiful.

a. where the hereditament which is the subject of consideration is actually let that rent should be taken as the starting basis

b. the more closely the circumstances under which the rent agreed both as to time, subject matter and conditions relate to the statutory requirements contained in the definition of Rateable Value (Schedule 6, Para 2 (1) Local Government Finance Act 1988 (as amended by the Rating (Valuation) Act 1999).

c. where rents of similar properties are available they too are to be fully reviewed in order to confirm or otherwise the level of value indicated by the actual rent of the subject property

d. Assessments of other comparable properties are relevant. When a valuation list is prepared these assessments are to be taken as indicating comparative values estimated by the Valuation Officer. In subsequent proceedings on that list therefore, they can be properly be referred to as giving an indication of that opinion

e. In light of all the evidence an opinion can then be formed of the value of the appeal hereditament, the weight to be attached to the differing types of evidence depending on the one hand the nature of the actual rent and on the degree of comparability found in other properties

f. In those cases where there are no rents available from comparable properties a review of other assessments may be helpful but in each circumstances it would be difficult to reject the evidence of the actual rent

Rebus Sic Stantibus - The mode or category of occupation for these classes will be sports and leisure - health and fitness clubs. In considering whether it is correct to import rental evidence from other modes or category, guidance can be taken from the case of Scottish & Newcastle (Retail) Ltd v Williams (VO) [2000] RA119 and in particular LJ Walker, any evidence relating to the rents or assessments of other hereditaments may be taken into account provided it is relevant to the valuation. The valuer must therefore be able to show that if rents are imported from outside health and fitness, there is evidence to show that health and fitness would be prepared to pay that level of rent - see Re. the Appeal of Reeves (VO) 2007 RA 168 and Cheal Meats V Ray (VO) 2012 RA 145.