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Day nurseries, nursery schools and other day care facilities for under fives

Valuation Office Agency

February 6
13:55 2025

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1.1 This instruction applies to all hereditaments occupied as a Day Nursery, or a Nursery School.

1.2 The definitions of these classes are discussed at paragraph 5 below.

1.3 This instruction does not apply to compulsory age schools, which incorporate nursery elements. Childrens centres also do not form part of the class and further advice should be sought from the Class Co-ordination Team (CCT).

2. List Description and Special Category Code

2.1 List Description: Nursery and Premises or Nursery School and Premises.

2.2 Scat Code: 085 Suffix G

3. Responsible Teams

3.1 This is a generalist class and responsibility for valuation will lie with the business unit. 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. Co-ordination

4.1 NVU Valuation Panel 4 has overall responsibility for the co-ordination of this class. The team is responsible for the approach to and accuracy and consistency of valuations for Day nurseries and Nursery Schools. The team will deliver Practice Notes prior to each Revaluation, describing the valuation basis for revaluation and provide advice as necessary during the life of the rating list.

4.2 Caseworkers have a responsibility to: follow the advice given at all times, not depart from the guidance given on appeals or maintenance work, without approval from the CCT seek advice from the CCT should any issues arise that are not covered in this instruction.

5.1 These instructions apply to non-domestic hereditaments used for early years provision that is the provision of childcare for a young child (Childcare Act 2006 s.20).

5.2 Childcare means any form of care for a child and includes education for a child, and any other supervised activity for a child (Childcare Act 2006 s.18 (2)). Exceptions are listed elsewhere in the section.

5.3 A child is defined as a young child during the period beginning with their birth, and ending immediately before the 1st September next following the date on which they attains the age of five (Childcare Act 2006 s.18 (2)).

5.4 It is compulsory for providers of early years provision to register with the governments childcare register (Childcare Act 2006 s.34) The Childcare (General Childcare Register) Regulations 2008

5.5 A Nursery School is defined as used wholly or mainly for the purpose of providing education for children who have attained the age of two but are under compulsory school age (s.6.1 Education Act 1996).

5.6 Early years provision in Wales is regulated by The Childcare Act 2006 (Local Authority Assessment) (Wales) Regulations 2016 (Welsh Statutory Instruments 2016 No. 88 (W. 42)).

6. Survey Requirements

6.1 Day nurseries will generally be valued by the rental comparative method but exceptionally some nursery schools of a size and type for which no rental evidence exists or otherwise located in areas where there is little or no rental evidence will be valued by reference to the contractors basis. The basis of valuation will determine the method of measurement required: - Net Internal Area (NIA) in respect of the rental comparative method and Gross Internal Area (GIA) in respect of the contractors basis. It will be necessary to ascertain the basis of valuation prior to inspection but in case of doubt sufficient measurement and survey information should be recorded to enable valuations to be carried out using either basis.

6.2 Description

6.2.1 Providers premises have to meet required standards as are contained within Regulations made by the Secretary of State under the auspices of the primary legislation. The space and standards requirements are not stipulated here as they are subject to amendment from time to time but can be readily obtained by reference to the relevant regulations as stated in 5 above.

6.2.2 Subject to standards being met Day nurseries can be located within purpose built or converted premises.

6.2.3 Nursery schools provide a more direct and structured education for early years children aged 3 to 5. Some may be part of an independent school for older age groups. Such schools are more likely to be located in purpose-built premises but not exclusively so. They may be state funded academies, maintained by theLocal Authorityor be privately run.

6.3 Survey Requirements???

6.3.1 Unit of assessment

The correct unit of assessment or what constitutes a rateablehereditament, should be determined by applying the principles referred to inRating Manual-section-2-valuation-principles/part-1-hereditament; paragraph 2.

6.3.2 Survey Details

The following information is required:

  • 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.

  • Method of construction - e.g. traditional brick and tile or steel framed.

  • Dimensions (where measured to NIA) and description of the accommodation.

  • Where the contractors basis is to be the method of valuation only the GIA of individual building(s) is required unless there is a significant va

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