皇冠体育app

This Instruction applies to all pleasure piers. 皇冠体育appse embrace all coastal piers occupied for entertainment, leisure and recreational purposes, but exclude piers, jetties etc. used solely as landing stages.

List description: pleasure pier and premises primary description code: LX SCAT code: 213, suffix S

This is a specialist class of property, to be valued by Valuers in the National Valuation Unit.

皇冠体育app Class Co-ordination team has overall responsibility for the co-ordination of this class. 皇冠体育app team is responsible for the approach, accuracy and consistency of valuations. 皇冠体育app team 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
• 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

5.1 Rateability of extra parochial parts

At common law the boundary of a parish on the seashore does not extend below low water mark.

Section 72(1) of the Local Government Act 1972 provides however, that:

鈥渆very accretion from the sea, whether natural or artificial, and any part of the sea-shore to the low water-mark, which does not immediately before the passing of this Act form part of a parish shall henceforth be annexed to and incorporated with:

a. in England, the parish or parishes which the accretion or part of the sea-shore adjoins, and

b. in Wales, the community or communities which the accretion or part of the sea-shore adjoins, and

c. in proportion to the extent of the common boundary.鈥�

Those parts of traditionally constructed piers extending below low water mark will not be rateable, unless:

a. the pier has been brought within the parish by the Special Act authorising their erection,or

b. the local authority has extended its boundary by special Act.

皇冠体育app majority of pleasure piers are thought to fall within one or other of the two exceptions and will therefore be wholly rateable.

That part of a pier, consisting of a wooden deck resting on iron piles, lying beyond the low water mark has been held not to be an accretion from the sea (Blackpool Pier Company v Fylde Union 1877), although a stone jetty may well be depending on the particular facts. This was the case in R v Easington District Council, ex parte Seaham Harbour Dock Co. Ltd (1999) 1 L.G.L.R where a harbour (built of masonry) was considered an accretion under S.72 Local Government Act 1972.

5.2 Unit of assessment

Questions may sometimes arise as to whether parts of pleasure piers are so let out as to be capable of separate assessment. For guidance refer to Rating Manual: section 3 part 1 - identification of the hereditament.

Pleasure piers should be measured to net internal area (NIA) in accordance with the VOA Code of Measuring Practice for Rating Purposes.

皇冠体育app survey should include the following information:

• a site plan showing the full extent of the property which could also include elements on the sea front, and the location of any concessions
• details of access and parking
• entry charges including details of any concessionary rates, yearly rates, free admissions
• times and days of opening including details of any seasonal closures
• details of any other facilities provided such as use for conferences, research facilities, head/regional offices
• if the occupation is by a charity details should be obtained of any trading company operating all or part of the property, for example shops and restaurants
• a brochure for the property

In all cases plans and surveys should be stored in the property folder of the Electronic Document Records Management (EDRM) system.

8.1.1. Rental

Rents, where available, may provide the best evidence of value but care should be taken to establish that the letting is open market at arm鈥檚 length. It is frequently the case that the Local Authority is the owner and the pier is let to a charity to operate the pier on the Local Authority鈥檚 behalf. In such instances the letting is rarely at open market value. 皇冠体育app rent should be tested against a receipts and expenditure valuation if possible, and the resultant valuation expressed in terms of a percentage of gross receipts to facilitate comparison.

8.1.2. Receipts and expenditure

In the absence of useful rental information VOs should carry out a full receipts and expenditure valuation, seeking detailed accounts for at least the three previous years. For guidance see Rating Manual Section 4 Part 2 - 皇冠体育app Receipts and Expenditure method.

Valuations arrived at using a full R&E valuation should be analysed as a percentage of gross receipts to facilitate comparison with other pleasure piers where full accounts are not available - see 8.1.3 below. One of the leading cases is Brighton Marine Palace & Pier Co v Rees (VO) [1961] 9 RRC 77

8.1.3. Comparative approach

In the absence of full accounts information the RV should be arrived at using a comparative valuation method applying a rental percentage to the estimated AVD Fair Maintainable Trade (FMT) having regard to the actual gross receipts (excluding VAT). It is likely that this will be the main method of valuation for this class and occupiers of piers are sent FOR VO6030 requesting receipts information.

Ideally, local comparable evidence should be considered, referencing valuations of piers with similar facilities in similar locations along a stretch of coastline. Generally, however, this approach will necessitate ranking piers based on their facilities and locations, then properly reflecting the individual qualities and disabilities of a particular pier by assessing it at an appropriate position within the range.

See the relevant practice note for further guidance on percentages to be applied.

Rental values of any parts let and/or values of other nearby hereditaments occupied for similar purposes to some of the parts of the subject pier might also provide an indicator of value.

This is particularly relevant when dealing with piers that incorporate a theatre as the major revenue earner. In these cases it is necessary to co-ordinate with assessments on stand-alone theatres Rating Manual: section 6 part 3 - section 1050, taking care to reflect the seasonal nature and repairing liabilities of pier theatres.

8.2. Valuation considerations

8.2.1. Repair

皇冠体育app possibility of a high repair and maintenance liability may have a significant effect on value, and accordingly the rent. This would be reflected in the sinking fund calculation for a receipts and expenditure valuation, or the percentage of gross receipts adopted. Regard should be had to the Rating (Valuation) Act 1999 and the assumption that the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs that a reasonable landlord would consider uneconomic. For guidance see Rating Manual: section 3 part 6 - Disrepair practice note 1 Rating (Valuation) Act 1999.

In considering any accounts it is essential that regard is had only to annual repairs expenditure and not to accrued repairs as there is a basic assumption that the premises are maintained in a state to command the rent. Thus any accrued repairs are not an element to be deducted within a receipts and expenditure analysis.

8.2.2. Licenses, let outs and franchises

皇冠体育appre is an increasing trend for occupiers to grant licenses for concessions. Typically this would involve the cafeteria, ice cream sales or shop/fast food outlets. It is essential to establish who is in paramount control of the various parts of the property and to determine the extent of the hereditament.

Where the let out is a separate hereditament the rent or license fee, etc., should not be included in the gross income to avoid double counting.

Where a concession remains part of the pier hereditament, rental or license payments should be considered separately from the trading turnover of the pier. Concession income should be valued at a percentage within the range of 25% 鈥� 50% depending on the level of the occupier鈥檚 expenditure. This will be at the higher end where receipts involve the landlord in minimal expense, and at the lower end where the rateable occupier is responsible for all repairing liabilities, provision of services or significant non-rateable items. 皇冠体育app resultant figure should then be added to the rateable value calculated on the receipts and expenditure basis for the main part of the hereditament.

All valuations should be entered onto the Non-Bulk Server (NBS) under the relevant Scat Code.

Additional support is available through:

• Survaid
• Class Co-ordination team for Regional Leisure Attractions

1. Market appraisal

1.1 Pleasure piers were first built during the early 19th century, becoming popular during the Victorian era of the mid to late 1800s. 皇冠体育app earliest pier opening in 1814 was sited at Ryde, on the Isle of Wight and is still operating. During the Victorian period, railways were expanding, the concept of leisure time was gathering momentum and mass tourism to the coastal resort towns was fashionable. Pleasure piers allowed holiday makers to promenade over and alongside the sea at all times.

1.2 皇冠体育app introduction of commercial flights in the 1950s onward and the advent of the package holiday subsequently changed the dynamics of holidays. Holiday-makers began to fly abroad, meaning many British seaside towns lost tourist trade.

1.3 As a result, many piers became unprofitable and fell into disrepair. From a peak of some 100 piers at the turn of the 19th Century there are now only approximately half left.

1.4 Preservation of the remaining piers has over recent years taken a higher profile with many, but not all piers being listed structures. 皇冠体育app main problems to be overcome in preserving them are high maintenance costs and serious backlogs of accrued repairs caused by insufficient past income. Piers are also especially vulnerable to storm damage. To produce enough income to maintain a structure which is expensive there is a need to identify a present day niche market.

皇冠体育appre is a registered charity that aims to promote and sustain interest in the preservation and continued enjoyment of seaside piers. It is the leading authority on seaside pleasure piers, the membership includes many pier owners/operators and other industry bodies and organisations. 皇冠体育appy advise heritage bodies, local authorities, pier owners, national government, and the media on pier related matters.

1.5 皇冠体育appre is growing recognition that seaside piers are vital to coastal communities in terms of resort identity, heritage, employment, community pride, and tourism. 皇冠体育app UK government now offers funding to enable the revival of piers and other seaside heritage. 皇冠体育app Coastal Revival Fund supports communities looking to unlock the economic potential of those hard-to-tackle buildings, facilities, and amusements such as piers, lidos, and proms. Grants are to be used to get restoration projects underway by funding initial work, that will be a catalyst that attracts additional financing from the Governments private and charitable sectors.

1.6 皇冠体育app fund is to support projects that demonstrate the creativity, enterprise and passion needed to help seaside towns become year round destinations, that people want to live and work in and has the potential to kick-start the revival of the remaining lidos and piers currently not reaching their full potential or facing neglect.

1.7 皇冠体育appre are other avenues available for funding capital repairs, such as Lottery funding and Government Coastal Communities Funding. However, running costs and annual maintenance still require a sufficient income, which for many piers can be a challenge. Charitable status is one route to reducing costs, but in recent years, additional innovative approaches have become available. 皇冠体育appreafter a Community Benefit Society, with charitable status, has been established to deal with the annual running of the pier company. Such status provides access to all the charitable reliefs but also allows trading to take place.

1.8 It is not unusual for there to be a mix of occupation types on the pier. This could include hand income, concession income and let out income. 皇冠体育appse need to be identified in order to correctly identify the boundaries of the hereditament and unit or units of assessment. When identifying the rateable occupier consideration must be given to the Supreme Court Decision Cardtronics and others v Sykes and others (VO) [2021] UKSC 21.

1.9 Care needs to be exercised to ensure that the financial operation of the pier is fully understood, to ensure that all sources of income are correctly identified and treated as appropriate.

1.10 皇冠体育app effects of the COVID-19 outbreak need to be taken into account as they would have been anticipated by the parties at the AVD. Trade evidence that includes long periods of lockdowns, is unlikely to provide good evidence of the FMT at the AVD. Valuers are advised to take as their starting point the closest reliable trade, which is likely to be the 2019/2020 trading year (ending March or before) and any previous trading years.

Having established the likely FMT for the 19/20 trading year (ending March or before), the valuer should then consider any further adjustments needed to reflect the receipts envisaged as at 1 April 2021. 皇冠体育app 鈥榬easonable efficient operator鈥� will take a view not only on the trade immediately achievable at AVD, but the trade over a period of time ahead, as they are assumed to be taking a tenancy with a reasonable prospect of continuance.

2. Changes from the last practice note

2.1 Except for the market appraisal, there are no changes from the 2017 practice note.

3. Ratepayer discussions

3.1 Contact has not been made with representatives of the industry.

4. Valuation scheme

4.1 Valuation guidance on this class for 2023 is contained within Rating Manual: section 6 part 3 - section 1085 Leisure Attractions (Practice Note 1 2023: Leisure Attractions).

4.2 皇冠体育app Non Bulk Server (NBS) should enable input of factual data to achieve valuations that follow the recommended approach for pleasure piers. All valuations should be entered onto the NBS under the relevant Scat Code.

1. Market Appraisal

Pleasure piers were first built during the early 19th century, becoming popular during the Victorian era of the mid to late 1800s. 皇冠体育app earliest pier opening in 1814 was sited at Ryde, on the Isle of Wight. This is still operating. During the Victorian period, railways were expanding, the concept of leisure time was gathering momentum and mass tourism to the coastal resort towns was fashionable. Pleasure piers allowed holiday makers to promenade over and alongside the sea at all times.

皇冠体育app introduction of commercial flights in the 1950s onward and the advent of the package holiday subsequently changed the dynamics of holidays. Holiday-makers began to fly abroad, meaning many British seaside towns lost tourist trade.

As a result, many piers became unprofitable and fell into disrepair. From a peak of some 100 piers at the turn of the 19th Century there are now only approximately half left.

Preservation of the remaining piers has over recent years taken a higher profile with many, but not all piers being listed structures. 皇冠体育app main problems to be overcome in preserving them are high maintenance costs and serious backlogs of accrued repairs caused by insufficient past income. Piers are also especially vulnerable to storm damage. To produce enough income to maintain a structure which is expensive there is a need to identify a present day niche market.

皇冠体育appre are various avenues available for funding capital repairs such as Lottery funding, EU grant funding and Government Coastal Communities Funding. However running costs and, in particular, annual maintenance still require a sufficient income, which for many piers can be a challenge. Charitable status is one route to reducing costs, but in recent years, additional innovative approaches have become available. Hastings Pier for example is being funded by a Heritage Lottery Fund grant for the restoration project. 皇冠体育appreafter a Community Benefit Society, with charitable status, has been established to deal with the annual running of the pier company. Such status provides access to all the charitable reliefs but also allows trading to take place.

It is not unusual for there to be a mix of occupation types on the pier. 皇冠体育appre could be in hand income, concession income and let out income. 皇冠体育appse need to be identified in order to correctly identify the boundaries of the hereditament and unit or units of assessment.

Care needs to be exercised to ensure that the financial operation of the pier is fully understood to ensure that all sources of income are correctly identified and treated as appropriate.

2. Changes from the last practice note

皇冠体育appre are no changes from the broad principles followed for the 2010 Rating Lists and the approach therefore is the same.

3. Ratepayer discussions

None at present.

4. Valuation scheme

Valuation guidance on this class for 2017 is contained within Rating Manual section 6 part 3 - section 1085 : Leisure Attractions: Practice Note 1 : 2017.