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1. Co-ordination Arrangements
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This is a Group National Scheme Class. Responsibility for implementing the scheme as set out within this Practice Note lies with the Group, as does responsibility for ensuring effective co-ordination.
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The SCAT Code for the 1995 list is:
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251C
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(The SCAT Code will change for Reval 2000)
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Standard Description:
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Public Telephone Kiosk(s)
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VO Notices should be sent to the kiosk operator’s registered address.
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2. General
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The scheme of valuation for public telephone kiosks located on the public highway, as set out below, is agreed with Gerald Eve who represent New World Payphones and IPM Inter-Phone.
Kiosks operated by Central Rating List telecom operators are excluded from this scheme as they are included in the central rating list valuations, see Rating Manual – Volume 2 : Section 12. The only Central Rating List telecom operators who had kiosks at 1 April 1995 were BT and Mercury.
Kiosks operated by Kingston Communications in Hull are excluded from the scheme, as they are valued on an overall Receipts and Expenditure basis and included with the Kingston telecom network.
A kiosk has to take approximately £50 gross receipts per week to be profitable, with the better locations, mainly in central London, averaging £70 gross receipts per week. The cost of installing a box type kiosk (rateable parts only) on the public highway can vary between £2,000 and £3,100, depending on the quality of finish.
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3. 1995 Rating List Scale of Rateable Values for Individual Public Telephone Kiosks Located on Public Land:
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The scale values below are broadly based on a percentage (6-10%) of gross receipts at 1997/98 levels, underpinned by a minimum value derived from the decapitalised average cost of installation of the rateable elements.
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Gross Annual Receipts/Kiosk
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Rateable Value/Kiosk
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Rateable Value/Kiosk
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(at 1997/98 Levels)
Upto £2,500
£2,501 to £3,500
£3,501 to £4,500
Above £4,501
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Full Box Type Kiosk
£150
£250
£350
£450
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Hood/Stalk Type Kiosk
£100
£200
£300
£400
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The level of rateable value for any public telephone kiosk erected subsequent to 1997/98 will have to be estimated based on local tone levels. In the absence of a local tone, the assessment will be estimated at the higher scale level until such time as the level of annual receipts can be established and toned back to 1997/98 levels. Receipts should be toned by indexation using the RPI figures. It is reflected in the scale that the level of call charges has reduced from the AVD (1/4/93) to 1997/98 but 1997/98 receipts are to be taken as most kiosks were installed post 1995/96.
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4. Unit of Assessment
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For groups of contiguous Kiosks, the gross annual receipts are to be averaged for the group, then the appropriate scale figure taken from the table above and multiplied by the number of kiosks in the group to give the total RV
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For example:
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Two contiguous box type kiosks.
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Kiosk No 1: Gross 1997/98 Annual receipts
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£1,820
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Kiosk No 2: Gross 1997/98 Annual receipts
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£3,480
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Total for Group:
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£5,300
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Average Gross Annual Receipts:
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£2,650 Scale RV/Kiosk: £250
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Scale RV £250 x 2 Kiosks Total: 500 RV
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5. Public Telephone Kiosks Located on Private Land:
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A valuation scheme has not been agreed for the Public Telephone Kiosks installed on private land such as at Railway and Underground Stations, Airports, Shopping Malls, Motorway Service Stations, Universities and Hospitals.
In the absence of rental evidence the public highway location rates should be adopted initially and details of the rental payments requested from the operators.
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6. Enquiries
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Enquiries via the Technical Advisers to Michael Hetherington Rating Directorate, CEO (based in Durham VO) on PN 3221032 or by email to the “Mast Advice” inbox.
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