1.1 This guidance applies to all tyre and exhaust centres.
Bulk Class: F
Primary Description: CG1 (overwrite to tyre and exhaust centre and premises)
Scat Code: 095 suffix letter G
3.2 It is also recommended that each Unit should allocate a named co-ordinator (member of the Class Co-ordination team), to act as a point of contact within the Unit. This Lead Valuer will assisting in the delivery of the Units valuation scheme and also for liaising on value and technical issues with other Lead Valuers across adjoining Units.
The tyre and exhaust Class Co-ordination Team (CCT) has overall responsibility for the co-ordination of this class. The team are responsible for the approach to and the accuracy and consistency of properties within this class.
Caseworkers have a responsibility to:
There is no specific legal framework for this class.
Tyre and Exhaust Centres should be measured and valued to Gross Internal Area (GIA) having regard to the definitions contained in the VOA Code of Measuring Practice for Rating Purposes.
7.1 Five fundamental types of hereditament have been identified:-
Similar to a retail warehouse and often located amongst similar buildings on a retail park or development. Frequently involve a significant element of retail space selling general motor or allied trade accessories. Within this type might be operators such as Charlie Browns and Halfords who may also be found off retail parks in former showrooms with a large element of retail sales. Because these units are suitable for a wider range of potential occupiers the specification is likely to reflect those competing uses. The start point for survey and valuation should be that adopted for retail warehouses where values may be higher than for Type B.
Purpose built modern (post late 1980s). This type is considered most likely to meet the ideal characteristics, specifications and location requirements. Valuation will be driven by rental evidence and the location.
Survey requirements are to Gross Internal Area (GIA). Land required used for customer and staff parking and delivery bay will be reflected in the main space value but land in excess of what would reasonably be expected should normally be valued at the appropriate prevailing rate.
Older purpose built or converted from retail or industrial building. The better and more valuable hereditaments of this type will enjoy many of the benefits of Type B. This is especially the case with location since Type C hereditaments are frequently situated on main arterial and similar busy roads. Those considerations, together with the level and suitability of the adaptation works, will determine the appropriate level of value.
Type C hereditaments encompass a wide range of premises and consequently will have a value range from the Type B level to Type D (see below). It is therefore necessary when dealing with Type C hereditaments for the valuer to exercise judgement most subjectively. Local knowledge and site appraisal will play a major role in determining the relative position within this wide band of values. It is expected that the rental evidence and survey details will be examined critically. In arriving at rateable value appropriate adjustments to passing rents so as to properly reflect tenants improvements and the effects of any conversion from a former use will be necessary where these are not reflected in the rent.
Survey requirements are the same as for Type B hereditaments. Again, extra land should be valued at the appropriate prevailing rate.
It is not uncommon for such units to be in former showroom accommodation and rental evidence for that class may also prove to be a useful cross reference.
Hereditaments located on industrial estates. Value will be determined by the prevailing industrial values within the locality. Survey requirements should follow those for industrial hereditaments.
In some circumstances value will derive from that appropriate to Type C hereditaments where locational aspects or adaptation effectively mean that a Type C categorisation is more appropriate. For example, if a unit fronts a good road and there is access from it and good visibility limitation of value to that of an industrial estate will result in an undervalue of the hereditament.
Back street type garage/workshop. Often located in tertiary positions among other mixed age hereditaments or adapted from other uses that use are no longer competitive. Value will be determined by prevailing industrial values within the locality. Survey requirements should follow those for industrial hereditaments.
Centres located within supermarket car parks. Normally internet driven time slot facilities, with minimal on site storage.
For the 2017 rating list all properties are to be measured to GIA.
All properties used as exhaust and tyre centres are to be identified and SCAT coded 095. At present these properties are not consistently identified by SCAT code many are identified by SCAT code 289 [Vehicle repair workshop], or by SCAT code 096 [factory, workshops and warehouses], and even as shops.