Section 200 : Car Parks - Contents

Section 200 : Car Parks

1. Co-ordination

2. Types

3. Rateability

4. Unit of assessment

5. Basis of valuation

6. Valuation Approach

7. Valuation considerations

8. Special considerations

9. Private car parks

Appendix 1 : Guidance Note on the Rating of Retail Centre Car Parks

Part A : Identification of the Issues

Part B: Commentary

Rating manual - Volume 5 - Section 200 : Car Parks - Practice Note 1 : Revaluation 2010

1. Co-ordination

2. Confidentiality

3. Decriminalisation of Car Parking Offences

4. Valuation Approach

4.1. Rental Analysis

4.2. Physical Factors

4.3. Quantum

4.4. Factors affecting the analysis of Gross Receipts

4.4.1. VAT

4.4.2. Penalty Charges levied by the car park operator

4.4.3. Season Tickets

4.4.4. Disabled Spaces

4.4.5. Collection Costs

4.4.6. Tariffs

4.4.7. CCTV

5.0. Other Hereditaments within Car Parks/Dual Use

Section 1 - Practice Notes from previous revaluations