Valuation Office Agency
1.1 Co-ordination
Charitable Village Halls are subject to the Co-ordination arrangements set out in the relevant Practice Note.
1.2 General
This paragraph concerns halls or community centres run by local charitable trusts as opposed to other halls which may be occupied by parish councils or are church halls.
These halls are run by village hall management committees for a charitable trust set up for the hall. Such halls were and are often erected following public subscription, benefaction or grants.
Halls vary considerably in size as well as quality and modernity.
Management committees are generally made up of user group representatives and elected members. The trust deed will have been approved by the Charity Commissioners and sets out the way in which the hall may be used and run. Income will be from the user groups (eg playgroups, senior citizens clubs, youth organisations, etc) and from single events such as wedding receptions.
Discretionary relief from rates for charitable occupations of 80% will be available and the billing authority may at its discretion increase this to 100%.
1.3 Survey Requirements
The basis of measurement for this class is Gross Internal Area (GIA). Reference should be made to the VO Code of Measuring Practice for Rating Purposes in England and Wales.
1.4 Basis of Valuation
Regard should be had to the actual occupier as a potential and in many cases most likely tenant and consideration given to the rent which would be agreed if the trust were not in occupation and a landlord had the property vacant and to let and was inviting bids.
1.5 Valuation Considerations
Factors to take into account include:-
a. the location, including rurality, and nature of the hall
b. the construction, size, maintenance liability and facilities provided
c. the population served
d. possible alternative uses within the confines of rebus sic stantibus
e. other possible tenants, eg the parish council or an independent club
f. the ability to pay of likely tenants
g. rental evidence.
It may be appropriate to have regard to the contractors basis, particularly where a hall has recently been constructed, as giving some indication of rental value. Care must be exercised following the maxim that cost does not necessarily equal value.