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This section applies to all ambulance stations occupied by Ambulance Trusts (NHS).

List Description: Ambulance Station and PremisesÌý

SCAT Code: 010 Suffix G

This is a generalist class and responsibility for valuation will lie with the appropriate business unit. Queries of a complex nature arising from the valuation of individual properties should be referred to the National Valuation Unit (NVU) Class Lead via the Class Co-ordination Team (CCT).

NVU Civic Team has overall responsibility for the co-ordination of this class. The CCT are responsible for the approach to and accuracy and consistency of valuations. The CCT 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:Ìý

• 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 should any issues arise that are not covered in this instruction

Ambulance stations are a sui-generis class and consequently, as a general rule, only evidence relating to hereditaments in the same mode or category of use is pertinent. See:Ìý

• Scottish and Newcastle (Retail) Ltd v Williams (VO) (RA 2000 P 119) and the subsequent Court of Appeal decision — Williams (VO) v Scottish and Newcastle Retail and Allied Domecq [RA 2001 P 41)Ìý
• Re the appeal of Reeves (VO) RA 2007 P168Ìý
• Dawkins (VO) v Royal Leamington Spa BC and Warwickshire County Council (1961) RVR 291

³§±ð±ðÌýRating Manual Section 2 Part 7 Appendix 2Ìýthereof for guidance on mode and category of use at the material day.Ìý

In some circumstances it may be appropriate to have regard to rental evidence derived from other modes or categories of use such as general garaging/light industrial — see 8. below and Re the appeal of Reeves (VO) RA 2007.

6.1 Method of MeasurementÌý

Ambulance stations may be valued by either the rentals method or by reference to the contractor’s basis. In both instances the method of measurement will be to Gross Internal Area (GIA). It will be necessary to ascertain the basis of valuation prior to inspection as different additional information will be required. In case of doubt sufficient measurement and survey information should be recorded to enable valuations to be carried out using either basis.Ìý

6.2 DescriptionÌý

Ambulance stations comprise garage and preparation areas for vehicles with associated stores (such as for drugs and PPE), sluice room/dirty utility room, staff locker, changing and mess rooms with toilet facilities and ancillary space such as plant rooms. Other accommodation, such as administration offices, meeting rooms or training facilities are also commonly present. Some ambulance stations may also house the Hazardous Area Response Team (HART).Ìý

A few stations are equipped with a fuel pump to refuel ambulance vehicles and vehicle workshops. There will normally be external hard standings and possibly a communications mast.Ìý

From 2010 some Ambulance Service Trusts (ASTs) have re-organised the provision of ambulance services and have consolidated and modernised their estates by fully implementing a hub and spoke estates model with make ready operational system. Co-location with the other blue light services or local authorities is also common.Ìý

6.3 RequirementsÌý

A) Unit of AssessmentÌý

The principles referred to inÌýRating Manual Section 2 Part 2 2. Identification of the hereditamentÌýshould be adhered to. In cases of difficulty advice from the Technical Advisor/NVU specialist should be obtained. The normal approach should be applied to the identification of hereditaments and no attempt should be made to aggregate property which on normal rating principles constitutes more than one hereditament. Where co-located with other emergency services or other occupiers it is possible that unit of assessment issues may arise, particularly where some facilities are shared. In these circumstances it is essential the rateable occupier of each part is ascertained, and the correct unit(s) of assessment identified.Ìý

B) Survey DetailÌý

The following information is required:Ìý

• a plan (CAD) or otherwise should be obtained where available and check dimensions made on site as necessary, otherwise a plan should be drawn up
• site layout plan
• method of construction — for example, temporary, traditional/permanent brick and tile or steel framed including roof type, for example, flat or pitched
• when usingÌýthe rentals method in addition to total GIAÌýdescription and GIAs of ancillary accommodationÌýof differing quality than the rest of the building, such as offices, stores, crew room, bunk room/living quarters, station office, kitchen area, equipment store, sluice room — cleaning equipment, clean linen store, oxygen cylinder store and shower facilities recorded separately; ambulance bays — number and dimensions including height, together with description of internal finish should also be notedÌý
• where the contractor’s basis is to be the method of valuation only the GIA of individual building(s) and any extensions but a note should be made of the proportion of the total area which is given over to office accommodation — office accommodation in this context should be taken to include rooms used for support and admin purposes (including ancillary facilities like kitchens and toilets primarily used by admin staff) as distinct from space used for the garaging and maintenance of vehicles and accommodation for their crews
• flat roof areaÌý
• age of all buildings/extensionsÌý
• description and detail of services to the hereditament, for example, heating, air conditioning, security systems (to include CCTV, barriers, gates and perimeter fencing), lifts, solar panels and wind turbines
• number of car parking spaces for staff and visitors or/and parking area, the nature of the surface, and a note of the extent of site landscaping
• the site area
• a description of the means of access to the highway and a note of the proximity to major trunk/arterial/ring roads

Survey information including plans are to be stored on Electronic Document Records Management (EDRM). Where the ambulance station is to be valued using the Contractors basis the GIA of the building(s) is to be entered onto the valuation spreadsheet held on the non-bulk server (NBS). Where the ambulance station is to be valued using the rentals method then data, utilising appropriate Bulk Class Indicator (BCI) and sub location codes, should be captured within the Rating Support Application (RSA).

The rental method should be applied only where there is either:Ìý

• direct rental evidence
• rental evidence derived from the letting of other ambulance stations
• sufficient evidence from other localities to establish that the rents relating to ambulance stations are at a level commensurate with other modes or categories of use such as general garaging/light industrial

When considering rents relating to ambulance stations care should be taken to ensure that they can be suitably adjusted to accord with the rating hypothesis and are not otherwise of a nature which may prejudice their evidential weight — for example, lettings between connected parties, sale and leaseback.

As this class of hereditament does not lend itself to valuation using the receipts and expenditure method then in the absence of sufficient rental evidence to carry out a valuation using the rentals method the contractor’s basis of valuation should be applied by reference to Rating Manual: Section 4 Part 3 The Contractor’s Basis of ValuationÌýand the practice note applicable to the relevant Rating List.

8.1 Superfluity at Ambulance StationsÌý

With the amalgamation of ASTs and consequent operational changes surplus accommodation may result in some instances and thus superfluity may need to be considered. Superfluity can be taken into account but only after careful investigation of the root cause and ensuring that space is genuinely redundant. Superfluity is not to be assumed and its presence and valuation effect it is for the ratepayer or agent to demonstrate. When considering the merits of a claim for superfluity a consideration of the features and characteristics of the modern equivalent, in those AST areas where such stations existed at the antecedent valuation date (AVD), will be of assistance. In considering this matter no account should be taken of changes to the funding arrangements of the ratepayer body subsequently.Ìý

Valuations are to be carried out using the dedicated ambulance stations spreadsheet held on the NBS. Valuations on the rental/comparative method are to be carried out on the Rating Support Application.

1. Market appraisal

There are 10 NHS Ambulance Service Trusts (AST) in England with the Welsh Ambulance Services NHS Trust covering the whole of Wales.

ASTs continue to review their estate requirements to match modern demand profiles. It is recognised that older sites are generally more expensive to maintain and that costs can be reduced if trusts consolidate and modernise their estates by fully implementing a hub and spoke estates model with make ready operational system. Co-location with the other blue light services or local authorities is also common with site sharing also seen as having particular cost advantages in rural areas.

2. Changes from the 2023 practice note

This practice note follows the same principles as the 2023 Practice Note. Stage 1 costs, Stage 2 obsolescence and land values have been updated.

3. Ratepayer discussions

No discussions have taken place with ASTs or their agents.

4. Valuation scheme

Ambulance stations are a sui generis class for rating purposes and as such will mainly be valued on the contractor’s basis. That said, where sufficient rental evidence exists within the class and geographic locality a rentals approach should be adopted. This is unlikely to be the case with purpose-built stations however more likely where vacant and to let the whole hereditament is akin to a garage, workshop or industrial property. Valuations of these hereditaments are to be carried out using the RSA by way of an appropriate scheme.

In circumstances where the contractor’s basis of valuation is deemed appropriate, it is to be applied in accordance with Rating Manual: Section 4 Part 3 using the guidance below in relation to each stage of the valuation process.

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown that must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show different costs to those shown in a current version of this practice note, please refer to the NVU Class Lead via the CCT.

The costs stated in Appendix A apply to standalone ambulance stations. Occupations that share part of a ‘blue light emergency hub’ should be considered on their own merits and advice sought from the CCT and NVU Lead where necessary.

4.1 Stage 1 — Estimated replacement cost (ERC)

(i) Building costs

Normally, with the exception of areas that are patently not used at the antecedent valuation date (AVD) and have no prospect of being used, the actual GIA should be used to calculate the Estimated Replacement Cost (Stage 1) of the building. Guidance in relation to the treatment of superfluity is given in the Rating Manual section relating to ambulance stations and further advice should be sought from the CCT and NVU Lead where required.

(ii) External works

The cost of external works is to be added in accordance with Appendix B.

(iii) Location factors

Where appropriate costs should be adjusted for location by reference to the Location Factors set down in the 2026 Rating Cost Guide and included at Appendix C.

(iv) Contract size adjustment

An adjustment for contract size is to be made to the building cost in accordance with the 2026 Rating Cost Guide and replicated in Appendix D below.

(v) Professional fees and charges

Fees should be added at the percentages shown in the 2026 Rating Cost Guide. For convenience these are shown below in Appendix E.

4.2 Stage 2 — Age and obsolescence

The age and obsolescence allowances are set out in Rating Manual: Section 4: Part 3: Practice note — Revaluation 2026: The contractor’s basis: Age and obsolescence allowances. The civic scale is applicable to the individual blocks of permanent buildings and is replicated at Appendix F.

For the avoidance of doubt the age of the building is to be taken as the date the building was completed.

The main civic buildings obsolesce scales take into account the following salient points:

a. The revised age and obsolescence scale has been agreed to represent the combined age-related physical depreciation along with functional obsolescence and technological redundancy exhibited by buildings of each age typical for their quality, specification and condition. It is anticipated that the stated allowances will be adopted in the majority of cases and only either moderated or increased in exceptional circumstances.

b. Extensions are to be given an allowance appropriate to their age unless of a lower specification than would be expected of a building of that age. Where a lower specification is used the allowance should be increased to a level appropriate to reflect the specification of the building as a whole.

c. In respect of physical depreciation, the above scales are intended to reflect normal wear and tear and/or deterioration due to the age of the building. The scales assume an average degree of cyclical refurbishment work will have been undertaken, to include whole or partial renewal of building sub-components, most particularly relating to mechanical and electrical services and internal fit-out, but also including periodic renewal of roof coverings and windows.

d. It follows from the above that no adjustment away from the scales is required in the majority of cases where older buildings have been subject to modernisation and refurbishment works, as these are explicitly assumed to have occurred. An exception to this would be for a building taken back to shell and reconstructed with significant renewal of structural elements, where an abatement of age-related physical obsolescence may be required.

e. An example of a building requiring an abatement of the allowances provided by the scales (due to the mitigation of physical depreciation) would be where a major renovation has occurred utilising the original building foundations, frame (including upper floors) but with comprehensive replacement of the external envelope (walls, windows), a complete internal refit and wholescale replacement of mechanical and electrical services.

f. Conversely, the above scales will be insufficient to reflect physical obsolescence in cases where buildings are substantially un-modernised and, in any case, the scales do not apply in instances where the hereditament is not repairable at reasonable cost and where it falls to be valued rebus sic stantibus.

g. To qualify as a substantially un-modernised building it is expected that the building will predominantly have the following:

• single glazed windows
• original internal layout
• original ceiling height, with no suspended ceilings
• original external walls
• pre 1980 internal finishes (flooring, ceiling and walls, internal doors and fixtures and fittings)

h. In respect of functional and technological obsolescence, for buildings that remain in operational use, the scales include adjustments to reflect functional and technological deficiencies observable in buildings typical of their original period of construction but taking account of the level of assumed cyclical refurbishment reflected in the physical depreciation element of the scales.

i. The type of functional and technological obsolescence factors already reflected in the scales include the following:

• poor energy efficiency and/or environmental sustainability
• inappropriate layout inhibiting flexible and efficient space utilisation
• modern health and safety, fire or building regulations that preclude or limit the original purposes of the building
• dated design practices that restrict modern usage (such as lack of, or minimal, floor and ceiling voids)
• the absence of modern space heating or air conditioning systems within a building

j. It follows that only where buildings display specific functional deficiencies or issues of technological redundancy, that are atypical for their age, consideration should be given to applying an additional allowance.

k. One indicator that additional functional obsolescence is present such that the allowance provided by the scales should be adjusted is the presence of new and/or replacement facilities making the existing building surplus. Such replacement or other material redundancy should be considered and may result in the total redundancy of the pre-existing building, such as 100% obsolescence.

Flat roof allowances

Permanent buildings built prior to 2005 with a flat roof are to receive an additional allowance. The allowance is not to be applied to temporary buildings, stores, workshops or garages.

• £80³¾Â² ARC of the footprint of the flat roof for buildings constructed up to and including 2004
• no allowance for flat roofs constructed from 2005 and onwards

Where a building has varying roof types a reasonable apportionment should be made to arrive at the allowance.

What is flat as opposed to a pitched roof will generally be self-evident. In instances where an allowance is sought for pitched roofing caseworkers should seek advice from the National Valuation Unit before proceeding.

4.3 Stage 3 — Land value

The developed land value additions are shown in Appendix G below and are taken as percentages of the total aggregate adjusted replacement cost. Developed land is defined as land consisting of the footprint of all buildings, associated landscaped areas, roadways, car parks, hard standings, and paths.

Any additional land on the site will be viewed as undeveloped land and valued as amenity land for the appropriate region as detailed in the Practice note 2026: Land values for contractor’s basis.

4.4 Stage 4 — Decapitalisation rate

The adjusted replacement cost (ARC) of the buildings is aggregated with the land value, and then de-capitalised to an annual equivalent at the prescribed (higher) rate applicable in respect of the 2026 Rating List.

4.5 Stage 5 — End Adjustments

Any advantage or disadvantage, which might affect the value of the occupation of the hereditament as a whole, should be reflected at this stage. An adjustment under this head should not duplicate adjustments made elsewhere. The value has already been adjusted prior to Stage 5 for:

• physical and functional obsolescence including age related build quality
• location factor
• flat roof allowance

Appendix A — Building costs

Appendix B — Additions for external works

An addition for external works should always be made even for hereditaments with no tangible land outside of the building footprint. Typical external works comprise the following:

• paths, paving, vehicle parking areas, access roads, boundary fences, gates, lighting, landscaping
• foul and surface water manholes, pipes and connections
• incoming mains electric, gas, water, telephone and other services

Notes:

1. The plot ratio is the building GIA expressed as a percentage of the total site area (including building footprint).
2. An appropriate percentage addition should be chosen from the above ranges to reflect the extent of external works within the hereditament using plot ratio as an indicative guide only.

Appendix C — Location adjustments

N.B. The Regions referred to are administrative areas and are not significant boundaries.

North East region

North West region

Yorkshire and Humberside region

South West region

East midlands region

West midlands region

East of England region

South East region (excluding London)

North Wales

Mid Wales

South Wales

Central London North

Central London South

Greater London North East

Greater London North West

Greater London South East

Greater London South West

Appendix D — Contract size adjustment

The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the below scales.

NB. Intermediate figures may be interpolated.

Appendix E — Fees and professional charges

Fees should be added at the percentages shown in the 2026 Rating Cost Guide. For convenience these are shown below inclusive of the 2% complexity addition. Note that minimum fees may apply to counter inversion.

Appendix F — Age and obsolescence allowances

Civic buildings obsolescence allowance

Appendix G — Land value additions

Developed land

The value of the developed land shall be taken to be the following percentages of the aggregate of the ARC of all buildings and external works. Central London North and South are to be valued on their site area direct to £/ha.

The definitions of the areas referred to above can be found in the 2026 land value practice note.

1. Market appraisal

Ambulance Trusts continue to review their estate requirements to match modern demand profiles.

It is recognised that older sites are generally more expensive to maintain and that costs can be reduced if trusts consolidate and modernise their estates by fully implementing a hub and spoke estates model with make ready operational system. Co-location with the other blue light services or local authorities is also common with site sharing is also seen as having particular cost advantages in rural areas.

Examples of shared service facilities and standalone ambulance stations can be readily identified by searching the internet.

2. Changes from the previous practice note

Changes to the level of costs, fees, allowances and land values associated with the contractor’s basis of valuation.

3. Ratepayer discussions

No discussions with the Ambulance Trusts or their representatives have taken place.

4. Valuation scheme

Ambulance Stations are a sui generis class for rating purposes and as such will mainly be valued on the contractor’s basis. That said, where sufficient rental evidence exists within the class and geographic locality a rentals approach should be adopted. This is unlikely to be the case with purpose-built stations however more likely where vacant and to let the wholeÌýhereditamentÌýis akin to a garage/workshop/industrial property.

In circumstances where the contractor’s basis of valuation is deemed appropriate, it is to be applied in accordance with the Valuation Office Rating Manual Section 4: Part 3: The Contractor’s Basis of Valuation, using the guidance below in relation to each stage of the valuation process.

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown it is this that which must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show different costs to those shown in a current version of this practice note, please refer to the CCT.

The costs stated inÌýAppendix AÌýapply to standalone ambulance stations. Occupations that share part of a ‘blue light emergency hub’ should be considered on their own merits and advice sought from the CCT and NVU Lead where necessary.

4.1 Stage 1 — Estimated Replacement Cost

Building Costs

With the exception of areas that are not used at theÌýAVDÌýand have no prospect of being used, the actual GIA of the station should be used to calculate the Estimated Replacement Cost (Stage 1) of theÌýhereditamentÌýin accordance with Appendix A. Guidance in relation to the treatment of superfluity is given in the Rating Manual section relating to ambulance stations.

External Works

The cost of external works is to be added in accordance withÌýAppendix B.

Location Factors

Location factors should be applied in accordance with the Valuation Office Cost Guide 2023 and shown atÌýAppendix C.

Contract Size Adjustment

An adjustment for contract size is to be made to the building cost in accordance with the 2023 Valuation Office Cost Guide and replicated inÌýAppendix DÌýbelow.

Professional Fees and Charges

Professional fees and charges are to be added for in accordance with the guidance given in the 2023 Cost Guide and shown atÌýAppendix E.

4.2 Stage 2 — Age and Obsolescence

The ERC established at Stage 1 above is converted to ARC by applying an age and obsolescence allowance.

The standard age and obsolescence allowances (non-industrial) to be applied to the ERC of the individual blocks of permanent buildings are set out inÌýRating Manual: section 4 part 3 — the Contractor’s basis of valuation. Adjustments for age and obsolescence should be made in accordance withÌýAppendix F.

The scales contained inÌýAppendix FÌýtake into account the following salient points:

a. The age and obsolescence scales set out in the rating manual have been agreed to represent the combined age-related physical depreciation along with functional obsolescence and technological redundancy exhibited by buildings of each age typical for their quality, specification and condition. It is anticipated that the stated allowances will be adopted in the majority of cases and only either moderated or increased in exceptional circumstances.

b. Extensions are to be given an allowance appropriate to their age unless of a lower specification than would be expected of a building of that age in which case the allowance should be increased to a level appropriate to reflect the specification of the building as a whole.

c. In respect of physical depreciation, the above scales are intended to reflect normal wear and tear and/or deterioration due to the age of the building. The scales assume an average degree of cyclical refurbishment work will have been undertaken, to include whole or partial renewal of building sub-components, most particularly relating to mechanical and electrical services and internal fit-out, but also including periodic renewal of roof coverings and windows.

d. It follows from the above that no adjustment away from the scales is required in the majority of cases where older buildings have been subject to modernisation and refurbishment works, as these are explicitly assumed to have occurred. An exception to this would be for a building taken back to shell and reconstructed with significant renewal of structural elements, where an abatement of age-related physical obsolescence may be required.

e. An example of a building requiring an abatement of the allowances provided by the scales (due to the mitigation of physical depreciation) would be where a major renovation has occurred utilising the original building foundations, frame (including upper floors) but with comprehensive replacement of the external envelope (walls, windows), a complete internal refit and wholescale replacement of mechanical and electrical services.

f.ÌýConversely, the above scales will be insufficient to reflect physical obsolescence in cases where buildings are substantially un-modernised and in any case, the scales do not apply in instances where theÌýhereditamentÌýis not repairable at reasonable cost and where it falls to be valued rebus sic stantibus.

g. To qualify as a substantially un-modernised building it is expected that the building will predominantly have the following:

• single glazed windows

• original internal layout

• original ceiling height, with no suspended ceilings

• original external walls

• pre 1980 internal finishes (flooring, ceiling and walls, internal doors and fixtures and fittings)

This is not intended to be applicable to prestige buildings that add character and esteem to theÌýhereditament.

h. In respect of functional and technological obsolescence, for buildings that remain in operational use, the scales include adjustments to reflect functional and technological deficiencies observable in buildings typical of their original period of construction but taking account of the level of assumed cyclical refurbishment reflected in the physical depreciation element of the scales.

i. The type of functional and technological obsolescence factors already reflected in the scales include the following:

• poor energy efficiency and/or environmental sustainability

• inappropriate layout inhibiting flexible and efficient space utilization

• modern health and safety, fire or building regulations that preclude or limit the original purposes of the building

• dated design practices that restrict modern usage (such as lack of, or minimal, floor and ceiling voids)

• the absence of modern space heating or air conditioning systems within a building

j.ÌýIt follows that only where buildings display specific functional deficiencies or issues of technological redundancy, that are atypical for their age, the age-related allowances provided by the scales should be increased.

k. One indicator that additional functional obsolescence is present such that the allowance provided by the scales should be adjusted is the presence of new and/or replacement facilities making the existing building surplus. Such replacement or other material redundancy should be considered and may result in the total redundancy of the pre-existing building, such as 100% obsolescence.

l. If at theÌýAntecedent Valuation Date, where there are buildings, or parts of buildings, that through an established pattern of use have been unused for a number of years the area of these buildings, or parts of buildings, is to be excluded from the GIA.

m. This adjustment takes into account deficiencies in the actual building from an occupational point of view, which is not reflected in the ERC.

4.2.1 Flat Roof Allowance

Permanent buildings built prior to 2005 with a flat roof are to receive an additional allowance. The allowance is not to be applied to temporary buildings, stores, workshops or garages.

1. a) £80 per m2 ARC of the footprint of the flat roof for buildings constructed up to and including 2004. b) No allowance for flat roofs constructed from 2005 and onwards

2. Where a building has varying roof types a reasonable apportionment should be made to arrive at the allowance.

3. What is flat as opposed to a pitched roof will generally be self-evident. Flat roofing allowances will automatically apply here to all types of flat roof. In instances where an allowance is sought for pitched roofing caseworkers should seek advice from the NVU before proceeding.

The age and obsolescence allowance applied to the buildings should also be applied to the external works (averaged as necessary). The spreadsheet in the NBS application will automatically do this.

4.3 Stage 3 — Land Value

The value of the developed land should be added in accordance withÌýAppendix G.

Developed land is defined as land consisting of the footprint of all buildings, associated landscaped areas, roadways, car parks, hard standings and paths. Any additional land on the site will be viewed as undeveloped land and valued as amenity land for the appropriate region as detailed in the 2023 Land Value Practice Note.

4.4 Stage 4 — De-capitalisation Rate

The higher statutory de-capitalisation rate should be applied to the ARC to arrive at an annual equivalent.

4.5 Stage 5 — End Adjustments

Any advantage or disadvantage which might affect the value of the occupation of the hereditament as a whole should be reflected at this last stage. An adjustment under this head should not duplicate adjustments made elsewhere and most buildings will not warrant further allowances at this stage.

Appendix A

Building Costs

Appendix B

The Addition for External Works

Typical external works comprise the following:

• paths, paving, vehicle parking areas, access roads, boundary fences, gates, lighting, landscaping
• foul and surface water manholes, pipes and connections
• incoming mains electric, gas, water and telephone services

Notes

The plot ratio is the building GIA expressed as a percentage of the total site area (including building footprint). An appropriate percentage addition should be chosen from the above ranges to reflect the extent of external works within the hereditament using plot ratio as an indicative guide only.

Where aerials, masts, solar panels and wind turbines are present, regard should be had to cost additions outlined in the relevant section of the Valuation Office 2023 cost guide.

Appendix C

Location adjustment

N.B. The Regions referred to are administrative areas and are not significant boundaries.

Appendix D

Contract Size Adjustment

The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the below scales.

Appendix E

The Addition for Fees

Fees should be added at the percentages shown in the Valuation Office published Cost Guide at Section 7. For convenience these are shown below inclusive of the 2% complexity addition. Note that minimum fees may apply to counter inversion.

Appendix F

Age and obsolescence scales

Table 1: Civic Buildings Obsolescence Allowances — Ambulance Stations

Appendix G

Land Values

The value of the developed land shall be taken to be the following percentages of the aggregate of the ARC of all buildings and external works. Central London North & South are to be valued on their site area direct to £/ha:

1. Market appraisal

Ambulance Trusts continue to review their estate requirements to match modern demand profiles.

It is recognised that older sites are generally more expensive to maintain and that costs can be reduced if trusts consolidate and modernise their estates by fully implementing a hub and spoke estates model with make ready operational system. Co-location with the other blue light services or local authorities is also common with site sharing is also seen as having particular cost advantages in rural areas.

Examples of shared service facilities and standalone ambulance stations can be readily identified by searching the internet.

2. Changes from the previous practice note

Ambulance Stations are a sui generis class for rating purposes and as previously the choice of valuation method should be determined having established the facts on the ground. Where useful rental evidence exists on the subject property or within the class a rentals approach should be adopted. Alternatively, where it can be established that there is a relationship between rents paid for ambulance stations and other more generic classes (such as garages, workshops or industrial property) then that relationship can be used to value stations in adjoining areas where no direct evidence exists. However this approach should not be applied too far geographically from the source of the evidential base.

When using the contractor’s basis as the preferred method of valuation, the following changes have been made.

• The costs to be applied at Stage 1 of the contractor’s basis relate to the modern substitute and do not relate to the cost of replacing the actual building as was the approach adopted for the 2010 List.

• A revised Stage 1 costs based on two size bands applicable to ambulance stations of all types have been adopted.

• The age and obsolescence allowances applied at Stage 2 now reflect all of the attributes and disadvantages of the actual buildings in comparison with the modern substitute and has been revised in line with other civic classes.

• External works additions and land values have also been revised.

3. Ratepayer discussions

A Group Pre-Challenge Review (GPCR) has been completed for the 2017 Rating List. The GPCR comprised of a consortium of agents including Gerald Eve, Avison Young and Deloitte Real Estate. The agreed scheme relates to those ambulance stations valued on the contractor’s basis with all aspect of the scheme agreed with the exception of developed land values for Central London North and Central London South.

4. Valuation scheme

Ambulance Stations are a sui generis class for rating purposes and as such will mainly be valued on the contractor’s basis. That said, where sufficient rental evidence exists within the class and geographic locality a rentals approach should be adopted. This is unlikely to be the case with purpose-built stations however more likely where vacant and to let the whole hereditament is akin to a garage/workshop/industrial property.

In circumstances where the contractor’s basis of valuation is deemed appropriate, it is to be applied in accordance with the Valuation Office Rating Manual Section 4: Part 3: The Contractor’s Basis of Valuation, using the guidance below in relation to each stage of the valuation process.

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown it is this that which must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show different costs to those shown in a current version of this practice note, please refer to the CCT.

The costs stated in Appendix A apply to standalone ambulance stations. When assessing those ambulance stations where sites and facilities are shared with other blue light or local authority occupiers advice should be sought from the CCT who will liaise with the appropriate specialist within the National Valuation Unit if necessary.

4.1 Stage 1 — Estimated Replacement Cost

Building Costs

With the exception of areas that are not used at the AVD and have no prospect of being used, the actual GIA of the station should be used to calculate the Estimated Replacement Cost (Stage 1) of the hereditament in accordance with Appendix A. Guidance in relation to the treatment of superfluity is given in the Rating Manual section relating to ambulance stations.

External Works

The cost of external works is to be added in accordance with Appendix B.

Location Factors

Location factors should be applied in accordance with the Valuation Office Cost Guide 2017 and shown at Appendix C.

Contract Size Adjustment

An adjustment for contract size is to be made to the building cost in accordance with the 2017 Valuation Office Cost Guide and replicated in Appendix D below.

Professional Fees and Charges

Professional fees and charges are to be added for in accordance with the guidance given in the 2017 Cost Guide and shown at Appendix E.

4.2 Stage 2 — Age and Obsolescence

The ERC established at Stage 1 above is converted to ARC by applying an age and obsolescence allowance.

The standard age and obsolescence allowances (non-industrial) to be applied to the ERC of the individual blocks of permanent buildings are set out inÌýRating Manual: section 4 part 3 — the Contractor’s basis of valuation. Adjustments for age and obsolescence should be made in accordance with Appendix F.

The scales contained in Appendix F take into account the following salient points:

a. The age and obsolescence scales set out in the rating manual have been agreed to represent the combined age-related physical depreciation along with functional obsolescence and technological redundancy exhibited by buildings of each age typical for their quality, specification and condition. It is anticipated that the stated allowances will be adopted in the majority of cases and only either moderated or increased in exceptional circumstances.

b. Extensions are to be given an allowance appropriate to their age unless of a lower specification than would be expected of a building of that age in which case the allowance should be increased to a level appropriate to reflect the specification of the building as a whole.

c. In respect of physical depreciation, the above scales are intended to reflect normal wear and tear and/or deterioration due to the age of the building. The scales assume an average degree of cyclical refurbishment work will have been undertaken, to include whole or partial renewal of building sub-components, most particularly relating to mechanical and electrical services and internal fit-out, but also including periodic renewal of roof coverings and windows.

d. It follows from the above that no adjustment away from the scales is required in the majority of cases where older buildings have been subject to modernisation and refurbishment works, as these are explicitly assumed to have occurred. An exception to this would be for a building taken back to shell and reconstructed with significant renewal of structural elements, where an abatement of age-related physical obsolescence may be required.

e. An example of a building requiring an abatement of the allowances provided by the scales (due to the mitigation of physical depreciation) would be where a major renovation has occurred utilising the original building foundations, frame (including upper floors) but with comprehensive replacement of the external envelope (walls, windows), a complete internal refit and wholescale replacement of mechanical and electrical services.

f.ÌýConversely, the above scales will be insufficient to reflect physical obsolescence in cases where buildings are substantially un-modernised and in any case, the scales do not apply in instances where theÌýhereditamentÌýis not repairable at reasonable cost and where it falls to be valued rebus sic stantibus.

g. To qualify as a substantially un-modernised building it is expected that the building will predominantly have the following:

• single glazed windows

• original internal layout

• original ceiling height, with no suspended ceilings

• original external walls

• pre 1980 internal finishes (flooring, ceiling and walls, internal doors and fixtures and fittings) This is not intended to be applicable to prestige buildings that add character and esteem to theÌýhereditament.

h. In respect of functional and technological obsolescence, for buildings that remain in operational use, the scales include adjustments to reflect functional and technological deficiencies observable in buildings typical of their original period of construction but taking account of the level of assumed cyclical refurbishment reflected in the physical depreciation element of the scales.

i. The type of functional and technological obsolescence factors already reflected in the scales include the following:

• poor energy efficiency and/or environmental sustainability

• inappropriate layout inhibiting flexible and efficient space utilization

• modern health and safety, fire or building regulations that preclude or limit the original purposes of the building

• dated design practices that restrict modern usage (such as lack of, or minimal, floor and ceiling voids)

• the absence of modern space heating or air conditioning systems within a building

j.ÌýIt follows that only where buildings display specific functional deficiencies or issues of technological redundancy, that are atypical for their age, the age-related allowances provided by the scales should be increased.

k. One indicator that additional functional obsolescence is present such that the allowance provided by the scales should be adjusted is the presence of new and/or replacement facilities making the existing building surplus. Such replacement or other material redundancy should be considered and may result in the total redundancy of the pre-existing building, such as 100% obsolescence.

l.ÌýIf at theÌýAntecedent Valuation Date, where there are buildings, or parts of buildings, that through an established pattern of use have been unused for a number of years the area of these buildings, or parts of buildings, is to be excluded from the GIA.

m. This adjustment takes into account deficiencies in the actual building from an occupational point of view, which is not reflected in the ERC.

4.2.1 Flat Roof Allowance

Permanent buildings with a flat roof are to receive an additional line entry allowance. The allowance is not to be applied to temporary buildings, stores, workshops or garages.

1. • £80 per m² ARC of the footprint of the flat roof for buildings constructed up to and including 2004.
   • £60 per m² ARC of the footprint of the flat roof for buildings constructed after 2004.
2. Where a building has varying roof types a reasonable apportionment should be made to arrive at the allowance.
3. What is flat as opposed to a pitched roof will generally be self-evident. Flat roofing allowances will automatically apply here to all types of flat roof. In instances where an allowance is sought for pitched roofing caseworkers should seek advice from the National Valuation Unit before proceeding.

4.3 Stage 3 — Land Value

The value of the developed land should be added in accordance with Appendix G below.

Developed land is defined as land consisting of the footprint of all buildings, associated landscaped areas, roadways, car parks, hard standings and paths. Any additional land on

the site will be viewed as undeveloped land and valued as amenity land for the appropriate region as detailed in the 2017 Land Value Practice Note.

4.4 Stage 4 — De-capitalisation Rate

The effective capital value (ECV) of the hereditament shall be de-capitalised to an annual equivalent by taking the prescribed (higher) rate.

4.5 Stage 5 — End Adjustments

Any advantage or disadvantage which might affect the value of the occupation of the hereditament as a whole should be reflected at this last stage. An adjustment under this head should not duplicate adjustments made elsewhere and most buildings will not warrant further allowances at this stage.

Appendix A

Building Costs

Appendix B

The Addition for External Works

Typical external works comprise the following:

• paths, paving, vehicle parking areas, access roads, boundary fences, gates, lighting, landscaping

• foul and surface water manholes, pipes and connections

• incoming mains electric, gas, water and telephone services

Notes

1. The plot ratio is the building GIA expressed as a percentage of the total site area (including building footprint).

2. An appropriate percentage addition should be chosen from the above ranges to reflect the extent of external works within the hereditament using plot ratio as an indicative guide only.

Appendix C

Location Adjustment

N.B. The Regions referred to are administrative areas and are not significant boundaries.

Appendix D

Contract Size Adjustment

The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the below scales.

Appendix E

The Addition for Fees

Fees should be added at the percentages shown in the Valuation Office published Cost Guide at Section 7. For convenience these are shown below inclusive of the 2% complexity addition. Note that minimum fees may apply to counter inversion.

Appendix F

Civic Buildings Obsolescence Allowances — Ambulance Stations

Appendix G

Land Values