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1.1 This instruction applies to all veterinary/animal clinics and hospitals.Ìý It will also include dog hydrotherapy centres.

1.2 Background

1.3 Veterinary and animal clinics refer to the most common type of pet/animal care usually dealing with more minor procedures and wellness.

1.4 Animal hospitals are generally larger facilities that offer a more extensive range of services and deal with more complex needs of animal care.

List description: Veterinary Clinic / Animal Clinic and Premises

Primary description code: CX

SCAT code: 292

SCAT suffix: G

Bulk Class: O or I

3.1 The Animal & Rural Class Co-ordination Team (CCT) has overall responsibility for the co-ordination of this class.Ìý Each Regional Valuation Unit (RVU) has a representative on the team.Ìý The team is responsible for the approach to and the accuracy and consistency of veterinary and animal clinics.

4.1 RVU will be responsible for referencing, gathering facts and valuation.

4.2 The Animal & Rural CCT will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists.Ìý Caseworkers have a responsibility to:

• follow the advice given at all times — practice notes are mandatory
• not depart from the advice given on appeal or maintenance work without approval from the CCT
• seek advice from the CCT before starting any new work

5.1 There is no specific legal framework in relation to this class of property for rating purposes.Ìý The profession is regulated the Veterinary Surgeons Act 1966.

6.1 Inspections should be carried out in accordance with the Valuation Office Property Inspector Manual.

6.2 Veterinary and animal clinics should generally be measured to be Net Internal Area (NIA).Ìý For those specialised purpose-built hereditaments which are valued using a contractor’s basis, the property should be measured to Gross Internal Area (GIA). ÌýWhichever method is chosen, regard should be had to the definitions contained in the Valuation Office Code of Measuring Practice for Rating purposes.

6.3 When inspecting a veterinary/animal clinic, property inspectors should record the location and description to include the following:
Ìý

• location
• site — size, shape and topography
• buildings infrastructure — age, quality, construction
• land — developed and undeveloped
• services — heating energy source and water source
• car parking
• standard of fit out, particularly in relation areas of adaptation for x-rays, scanners etc
• photographs of the main constituent parts of the site — typically, this can include:
  • treatment/surgery/consulting rooms
  • ancillary storage/office/reception areas

6.4 An inspection checklist is appended to this section (Appendix 1) and should be completed for all new properties, updated for maintenance work and stored in the property folder of the Electronic Document Records Management (EDRM) system.

7.1 Rating surveys should be captured on the Rating Support Application (RSA) or Non-Bulk Server (NBS) where the contractors basis is applied. Plans and surveys should be stored in the property folder of Electronic Document and Records Management (EDRM).

Veterinary and animal clinics on a rental’s basis should continue to adopt the local sublocation of the hereditament they occupy. ÌýThe SCAT code for this class is 292G and should be described as Veterinary Clinic / Animal Clinic and Premises.

8.1 The Notice Requesting Statutory Information (Form of Return) for this class of property is typically obtained using VO 6003.

8.2 Values for clinics converted from other purposes (e.g., domestic properties, industrial or office) would generally be determined on a rental’s basis, subject to sufficient rental evidence in a similar mode and category being available.Ìý Where, in a particular locality, there is limited evidence relating to this use, but evidence from other nearby localities suggests a relationship with office/industrial levels of value, then that same relationship can be applied in the locality in question to derive a basis of valuation.Ìý

8.3 Reliable rental evidence relating to purpose-built clinics/hospitals will likely be limited.Ìý Where this is the case, consideration should be given to the contractors’ basis of valuation.Ìý If this approach is considered please review the relevant Cost Guide and refer to the CCT for advice.

8.4 The Upper Tribunal decision of VRCC Limited v French (VO) had regard to uplifts in value for areas with significant fit out, such as radiotherapy rooms, and should be reviewed when dealing with this class.

8.5 Relativities

8.6 Relativities may require tuning to reflect individual circumstances following the exercise of valuer judgement.

Rating Support Application (RSA)

Survaid

Valuation Panel 1 (VP1) animal & rural class co-ordination team (CCT) members

SharePoint guidance for G class suffix

1. Market Appraisal

1.1 Demand for veterinary services remains strong at the antecedent valuation date (AVD), following the continued increase in ownership levels to over 36 million pets (not including aquatics).Ìý This is up from approximately 30 million in 2021 as pet ownership grew in popularity during the pandemic.

1.2 The trend in corporate owned practices has continued to increase, with over 60% now being owned in this way compared to 10% back in 2013.Ìý This has prompted concerns around lack of consumer information, weakened competition and overpayment.

1.3 A shortage in trained vets also continues to impact the industry, with over 50% of practices citing issues with recruitment of new graduates to the profession.

1.4 Veterinary and animal clinics/hospitals will vary greatly in style and quality, ranging from those operating within converted buildings, to those that offer a broader range of services in purpose-built facilities.

2. Changes from last practice note.

2.1 No practice note was published for the 2023 revaluation.

3. Ratepayer discussions.

3.1 No discussions have been held with the industry to date.

4. Valuation Scheme

4.1 There is no agreed scheme for this class.

4.2 Values for clinics converted from other purposes (e.g., office) would generally be determined on a rental’s basis, subject to sufficient rental evidence in a similar mode and category being available.Ìý Where an animal clinics/hospital has been purpose built for its current use then the valuer should consider a valuation approach using the contractors method of valuation.

4.3 To ensure consistency, advice should be sought from the Class Co Ordination Team (CCT).