GovWire

Fish farms

Valuation Office Agency

April 8
09:51 2024

1.1 This instruction applies to all rateable fish farms.

1.2 This section does not cover premises used as a fishery. Fisheries are sites with ponds, pools or lakes that are used for leisure activity. This is a commercial offering where members of the public pay to fish for a specified time. These are rateable and should be valued as a lake with water sports facilities, special category code (SCAT) 145, and referred to Valuation Panel (VP) 2 for advice.

2. List description & special category code

List description: Fish Farm & Premises

Primary description code: MX

SCAT code: 102

SCAT suffix: G

Bulk Class: M

3. Responsible teams

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

4. Co-ordination

4.1 This is a group class. 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. 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 It is anticipated most rateable fish farms will be sites for the importing, breeding and retailing of ornamental fish. The purpose of these is for retail, and any exemption claims involving the customer choosing to eat the fish, once purchased, should be resisted.

5.2 The exemptions section of the rating manual contains further details on fish farms and should be referred to should any claims of this nature arise.

6. Survey requirements

6.1 Inspections should be carried out in accordance with the Valuation Office Agency Code of Practice arrangements for rating purposes.

6.2 Fish farms 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.

6.3 When inspecting a fish farm, property inspectors should record the location and description of the fish farm to include the following:

  • location
  • site - size, shape and topography
  • buildings infrastructure - age, quality, construction, yard surface
  • services - heating energy source and water source
  • car parking
  • fish display areas including tank volume or display surface type (tarmac/ chippings/ concrete/ paviours)
  • photographs of the main constituent parts of the site. Typically, this can include:

    • indoor sales areas
    • outdoor sales areas
    • ancillary storage/office/packing areas
    • lagoons, size and construction type (lining used)

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. Survey Capture

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).

7.2 Historically, many different sub-location codes have been used to value this type of property across the country. For revaluations 2026 onward, the national sub location of FISF should be used.

7.3 The common use codes used to record the various structures and land comprising a Fish Farm are outlined in the table below:

ACCOMMODATION USE CODE DESCRIPTION DEFAULT PERCENTAGE OF MAIN SPACE RATE REMARKS
SOV Sales (GF) Valued on an overall Basis 125% Superior accommodation to warehouse space. See paragraphs 8.4 - 8.8 below for further explanation.
CNP Canopy 50% Canopied areas of the same construction as the main warehouse space but enclosed on thr

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