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1.1 This instruction deals with privately operated swimming pools only. 

1.2 Swimming pools within Local authority sports and leisure centres are a separate class. See Rating Manual: Section 5a: Valuation of all property classes: Sports centres, tennis centres, swimming pools and leisure centres (local authority).

1.3 As are swimming pools within a large private health and fitness club. See Rating Manual: Section 5a: Valuation of all property classes: Sports and leisure centres (private).

List description: code LS6 ‘Swimming Pool and Premises’

Scat code:  273 – suffix (S)

3.1 This is a specialist class and responsibility for valuation will lie with the National Valuation Unit (NVU). Queries of a complex nature arising from the valuation of individual properties should be referred to the NVU class facilitator via the class co-ordination team (CCT).

4.1 The CCT has overall responsibility for the co-ordination of this class. The team are responsible for the approach to and 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.

4.2 Caseworkers have a responsibility to:

• follow the advice in this section and in the relevant practice note
• 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 There are 2 types of operators identified: those within a private dwelling and those in a converted commercial building.

5.2 For private swimming pools within domestic dwellings there is a need to first establish whether the property should be valued for NDR. This depends on adaptation for commercial use and intensity of use. See Rating Manual: Section 2 - Valuation Principles Part 5: Domestic and Non Domestic Borderline.

5.3 Also, see Tully V Jorgenson (VO) RA233 which concerned the rateability of a room in a house used as an office and 6.3.2 below for factors to consider.

6.1 Private swimming pool assessments should be measured to Gross Internal Area (GIA) for rating purposes in accordance with the RICS Code of Measuring Practice 6th edition. Survey lines should capture the dry and wet areas separately.

6.2 The size of the pool should be noted.

6.3 Establishing the type of pool:

6.3.1Ìý Non-demountable pool: This is a pool that is built below ground/ inground pools. Often found within domestic dwellings.

6.3.2  Where in a domestic dwelling establish:

• extent of modification e.g. have changing rooms been provided
• how pool area is accessed e.g. through house or direct from outside
• amount and frequency of non-domestic use
• extent of advertising of non-domestic use e.g. for private swimming lessons
• car parking

6.3.3Ìý Demountable pool: This is a pool that is built above ground and able to be dismantled or removed from its current position and reassembled elsewhere. These are usually less than 400m³ and therefore likely not to be rateable under The Valuation for Rating (Plant and Machinery) (England) Regs 2000/540 – Class 4.

6.3.4  Note dimensions of the pool and adaptations as above.

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

8.1 Rental method

8.1.1  Where the pool is in a converted retail or warehouse building and the pool is demountable the initial valuation consideration is to consider the adjusted rent and the existing tone for the type of building with an uplift to reflect fit out of the wet areas, changing rooms etc.

8.2 Receipts method

8.2.1  Non demountable pools - where the pool is built below ground/inground and often found within domestic curtilage.

8.2.2  Valuation will be based on a percentage of gross receipts (net of VAT (Value Added Tax)) to reflect the characteristics of the property and facilities provided. Where receipts are not available an estimation of a fair maintainable trade should be made.  An appropriate yield should ideally be taken from local comparable evidence. See the practice note for further guidance.

1. Market appraisal

1.1 The private swimming pool market over the years prior to the Antecedent Valuation Date (AVD) has been unsettled. Due to the COVID-19 pandemic leisure closures, the cost-of living crisis, and the energy crisis affecting the market supply and demand.

1.2 Private swimming pools demand increased after the pandemic due to the absence of swimming lessons provided in previous years. More recently with the increased closures of public sector swimming pools and leisure centres, due to repair or refurbishment costs of older pools, funding constraints and increases in operating costs, some demand from these operators has moved to the private swimming pool market. 

2. Changes from last practice note

2.1 There was no practice note for this class for the 2023 Rating List.

2.2 However, the same valuation approach was adopted for both the 2017 and 2023 Rating Lists.

3. Ratepayer discussions

3.1 There have been no 2026 List discussions on this class of property.

4. Valuation scheme

4.1 This practice note covers privately operated swimming pools.

4.2 It does not include ones which form part of a larger public or privately operated sports centre, which have their own practice notes and valuation schemes.

4.3 Private swimming pools have a Scat code of 273.

4.4 Private swimming pool assessments should be measured to Gross Internal Area (GIA) for rating purposes in accordance with the RICS Code of Measuring Practice 6th edition. Survey lines should capture the dry and wet areas separately.

4.5 There are 2 types of operators identified within the UK of privately operated swimming pools.

Private swimming pools, within domestic dwellings. These are either let out for private hire or to swimming instructors for swimming lessons or the swimming lessons are provided by the owners. They usually have non-demountable pools (i.e., below ground or inground pools).

Private swimming pools, in converted industrial or retail warehouses (or similar) properties. These are run by swimming lesson operators or let for private hire. The pools in this type are a mixture of demountable and non-demountable pools.

4.6 There may be consideration required of the domestic/non-domestic borderline. See Rating Manual: Section 2 — Valuation Principles Part 5: Domestic and Non Domestic Borderline

4.7 There are two valuation approaches adopted, depending on the type of pool present:

Non-demountable pool. This is a pool that is built below ground/ inground pools.

Demountable pool. This is a pool that is built above ground and able to be dismantled or removed from its current position and reassembled elsewhere. These are usually less than 400 cubic metres.

4.8 The valuation approach for non-demountable pools is as follows.

4.8.1 The initial valuation consideration is to determine the fair maintainable trade (FMT) as at the antecedent valuation date (AVD), 1 April 2024.

4.8.2 FMT is an estimate of annual receipts that could be derived by occupying the property and conducting the subject business operation with the skill and expertise that could be reasonably be expected from a potential tenant. This figure will represent the gross annual receipts from all sources (exclusive of VAT).

4.8.3 If no trade evidence available, an estimation of trade should be determined. This will include consideration of the opening hours, class price and hire costs, to determine an estimated yearly income.

4.8.4 Analysis of the available evidence suggests that the percentage range to be adopted that should be applied to the fair maintainable trade, to arrive at the rateable value is 7.5% to 10.5%.

4.8.5 The percentage adopted will reflect the characteristics of the property and facilities provided.

4.9 The valuation approach for demountable pools is as follows.

4.9.1 A demountable pool is a pool that is built above ground and able to be dismantled or removed from its position and reassembled. These are typically less than 400 cubic metres in size. Plans, photos, and inspection evidence should be reviewed to ensure correct classification.

4.9.2 The initial valuation consideration is to determine the existing tone, whether that be the retail warehouse or industrial tone for this type of property before conversion to swimming pool assessment. The existing tone is to be adopted, with an uplift for wet areas (pool and changing rooms) of 20%, to reflect fit out.

4.9.3 Where rental evidence is available for the current swimming pool operator, this should be reviewed and considered.