GovWire

2.1 The following will be appropriate for former telephone kiosks used for sales.

List description: Kiosk and PremisesPrimary Description Code: CS4SCAT code: 243 Suffix: GBulk Class: M (Miscellaneous)

2.2Where the former telephone kiosk is used as site of ATM or site for advertising or an interactive kiosk see Rating Manual and Practice Note sections referenced below.

List Description and Special Category Code where used as site of ATM see Rating Manual: section 6 part 3: Valuation Practice Part 3 Valuation of all property classes: sites of automatic machines.

List Description and Special Category Code where used for site of Advertising see Rating Manual Section 6: Valuation Practice Part 3 Valuation of all property classes : Advertising Rights, Advertising Stations and Land Used for Advertising

List Description and Special Category Code where used as an interactive kiosk see Rating Manual Section 6: Valuation Practice Part 3 Valuation of all property classes: Public Telephone and Interactive Kiosks (including AA/ RAC Kiosks)

3.1 Valuations made in respect of these hereditaments are a Generalist class.

4.1 Caseworkers have a responsibility to:

follow the guidance and advice given at all timesnot depart from the guidance given on appeals or maintenance workseek advice from the Practice Note before starting any new work.The framework for co-ordination is contained in Rating Manual Section 6 Part 1: Co-ordination.

4.2 A Practice Note gives guidance as to the basis of valuation in absence of relevant rental evidence on the subject property.

5.1 There is no specific legal framework in relation to this class of property.

6.1 Inspections should be carried out in accordance with the Valuation Office Agency Code of Practice: Arrangements for inspecting properties (Non-Domestic Rating)

6.2 For Sites of ATMs see Rating Manual: Section 6 Part 3 - Paragraph 6: Survey Requirements General

6.3 For advertising rights see Rating Manual: Section 6 Part 3 - Paragraph 6: Survey Requirements

6.4 Kiosks used for sales or for interactive IT services should be measured to Net Internal Area (NIA) for rating purposes in accordance with the RICS Code of Measuring Practice 6th edition or its replacement.

6.5 When inspecting a former telephone kiosk used for sales, property inspectors should record the location and description of the kiosk to include the following:

Location and predominant surrounding land use eg prime area of High StreetSize K2 (34 square and 90 high; K6 30 square and 8 high) and note any area outside of kiosk which appears to be in associated use

Description eg Former K6 telephone kiosk, red painted cast iron box with 8 by 3 window panes and teak door under a domed roof. (Window panes in a K2 design box are 6 by 3)

Services eg electricity

Whether more than one rateable use is apparent

6.6 Take photographs to show kiosk in its setting or context.

7.1 Rating surveys should be captured on the Rating Support Application (RSA). Plans and Surveys should be stored in the Property Folder of Electronic Document and Records Management (EDRM)

8.1 For Sites of ATMs see Rating Manual: section 6 part 3: Practice Note 1: Sites of Automatic Teller Machines (ATMs) for the relevant list year.

8.2 For advertising rights see Rating Manual: section 6 part 3, both the main section and any relevant revaluation Practice Note dealing with small format displays.

8.3 Valuations of kiosks used for sales are to be derived from local rental evidence but in the absence of such information refer to the valuation scheme in the Practice Note. Once the assessment is in the Rating List the ratepayer will be required to complete online Rent and Lease Details (RALD) form VO 6003 (new system) which will be registered b

View the original news story