1.1 This is a Group Class. Co-ordination responsibilities are set out in Rating Manual - Volume 2: Section 1 Practice Note 1: 2000. For the avoidance of doubt, the co-ordination responsibilities for combined cemeteries/crematoria are as for crematoria (see Section 315 Practice Note 1: 2000).
1.2 The R2000 Special Category Code 053 should be used. As a Group Class the appropriate suffix letter should be G. For combined cemeteries/crematoria see Section 315.
Cemeteries/Burial Grounds can be categorised in five main types:
(i) Churchyards (including those used as a place of burial) should as part of the single hereditament to which they belong, be treated as entitled to exemption from rating with the church to which they are attached, provided that the "church" is exempt under para 11 of Schedule 5 Local Government Act 1988. Because of the lack of contiguous space, extensions to churchyards are sometimes detached from the curtilage of the church, and therefore may strictly comprise separate hereditaments to which para 11 exemption does not apply. Although therefore rateable, such hereditaments have not been assessed in the past. In the event that the question of rateability is raised, VOs should seek advice from their Technical Adviser.
ii) Municipal, and not operated for profit. Older examples of this type are likely to involve high maintenance costs. The extent of gravestones, monuments and kerbstones makes grounds maintenance particularly expensive. The scale of municipal hereditaments varies considerably from the larger examples found in cities (where remaining capacity for future burials is often very limited) to small rural burial grounds often operated by parish councils. There are a few instances of new cemeteries being opened in recent years, and there is now a tendency for limitation or standardisation of memorials so as to assist grounds maintenance.
iii) Private and originally operated for profit. Typically these cemeteries were established in the 19th century and share the characteristics of the older municipal examples, but with examples of rather more grandiose memorials and mausolea. These often impose maintenance burdens and public liability problems when they become neglected. Often large areas are totally neglected. In some instances private cemeteries have been acquired by local authorities.
iv) Private charitable cemeteries are not operated for profit. They may in some instances be associated with the particular requirements of specific religions.
(v) “Woodland” or “Natural” burial sites. This type of burial has emerged since 1995. The sector has evolved and the number of sites has increased. This has largely been due to environmental awareness, cremation no longer being considered as the clean, eco-friendly method it once was. However, a secondary factor may also be the lack of traditional burial space in some areas and the resultant spiralling cost of such burial. There are many variations in the method and motives of operation, ranging from purely philanthropic woodland trusts, through farmers taking advantage of diversification schemes, to purely commercially motivated schemes at the other extreme. The physical makeup of the sites is similarly diverse; hence the generic classification of “Woodland Burial Sites” may no longer accurately describe the class. The sector itself prefers the classification of “Natural Burial Sites”, so use of the former in descriptions should where possible be avoided. Early sites typically involved regimental planting of a tree to signify the location of each grave, but as the sector has evolved, the practicalities of tree management of such an approach have been brought into question and most sites now tend to have areas of plantations in which a tree, shrub or bulbs in commemoration of the deceased may be planted possibly combined with an area of wild flower meadow. Some sites allow the use of a memorial stone sunk flush into the ground, but many do not. Larger scale sites may have memorial gardens or walls in which a plaque can be placed. It is expected that the sector will continue to grow and evolve. It is also expected that Local Authorities will continue to create natural burial grounds to provide additional burial spaces. These may be new stand-alone sites or areas within or adjoining existing municipal cemeteries.
2.1 Statutory Regulation of Local Authority Cemeteries
The burial authorities responsible for the provision, management, regulation and control of burial grounds and cemeteries are the councils of districts, London Boroughs, parishes, communities, the Common Council of the City of London, and the parish meeting of a parish having no parish council. The Local Authorities Cemetery Order 1974 made by the Secretary of State under Section 214 Local Government Act 1972 makes provision for the management regulation and control of burial grounds and cemeteries. Burial grounds may be closed under the Burial Acts 1852 and 1853 and the Local Government Act 1972 Schedule 26 para 15.
2.2 Statutory Regulation of Private Cemeteries
Cemetery companies are established by a special Act of Parliament authorising the making of a cemetery and incorporating the Cemetery Clauses Act 1847. The duties of a cemetery company are substantially the same as for local authorities, but there are additional obligations, ie:
a) the duty to build a Church of England chapel on the consecrated part of the cemetery. (Local authorities are relieved of this obligation under Section 2(4) Burial Act 1900).
b) the duty to appoint a chaplain and pay him such stipend as is approved by the Bishop of the Diocese in which the cemetery is situated, and
c) the duty to enclose every part of the cemetery by walls and other sufficient fences of the prescribed materials and dimensions. (Local authorities are relieved of this obligation under Section 10 Burial Act 1900.)
2.3 Statutory Rules on siting of Cemeteries
Under Section 9 of the Burial Act 1855 no ground which is not already used or appropriated for use as a cemetery may be used for burials within 100 yards of a dwelling, without the written consent of the owner, lessee and occupier, or within 20 yards of a highway. Although burials may not take place within 100 yards of the external walls of a dwelling, a cemetery may adjoin such dwellings.
2.4 Records
Burials are not always marked physically on the ground, and graves may accommodate a number of burials, not necessarily of related people. It is understood that it is a legal requirement to keep records of the location of each burial. This will usually be marked on a scale plan but some sites also make use of microchip technology to mark each grave.
2.5 Disused Cemeteries
Section 6 of the Open Spaces Act 1906 provides that any owner of a disused cemetery or burial ground may convey it or grant a term of years or other limited interest to a local authority for the purpose of preserving it as a public open space. While such an arrangement is common it has not been made in respect of all exhausted cemeteries. Many are now in a very overgrown state, and may fairly be described as derelict. Others however are kept in good order in furtherance of the obligations which the operator has to maintain memorials and their setting. Disused cemeteries (or parts thereof) will therefore receive different treatment according to circumstances:
a) those hereditaments which are wholly derelict and overgrown cannot be said to be in rateable occupation. Parts of hereditaments which are in this state cannot be said to contribute any value towards the whole,
b) those which are used as public open space will be exempt provided that all cemetery use is exhausted, and
c) those which are maintained, although exhausted, can be said to be in rateable occupation by the operator in furtherance of its maintenance obligations.
3.1 The basis of measurement for all buildings should be Gross Internal Area, as defined in the Code of Measuring Practice for Rating Purposes. Externally, the following data should also be recorded:
a) total site area,
b) total site area remaining for fresh interments. Inquiry should be made into how much land is needed for the next 10 years, and the period between 10 and 15 years hence,
c) any area used purely for screening purposes (eg. woodland not intended for interments),
d) the area of any land reserved for the future interment of ashes in urns,
e) area of car parks,
f) the presence/absence of hard surfaced paths/roadways,
g) perimeter length and type of fence/wall, and
h) the presence or absence of services (water, mains drainage, electricity).
3.2 It should also be ascertained whether the chapel is in use for services and whether it is certified as a place of Public Religious Worship.
3.3 The valuation to be ascribed to land already used for burials must have regard to the condition of the land and the frequency of visits. Therefore record should be taken of:
a) areas covered by existing burials which have been neglected and are no longer maintained or visited,
b) areas used for burials within the past 10 years,
c) areas used for burials between10-30 years ago, and
d) areas used for burials between 30-40 years ago
3.4 A note should be taken of those areas of the cemetery where existing graves appear to be regularly tended and visited, as evidenced by the presence of floral and other tributes.
3.5 For hereditaments consisting wholly of “Natural” or “woodland” burial grounds, the information requested in Appendix A to Practice Note 2 should be obtained. This may sometimes be more conveniently requested on inspection, and staff referencing this type of hereditament should carry a copy of Appendix A with them.
4.1 General
In the absence of significant rental evidence, reliance must be placed on the contractors and/or receipts and expenditure bases. Any rental evidence which comes to light at any stage should be passed to CEO (Rating). Cemeteries are seldom operated for profit and the principal valuation method will normally be the contractors basis. Guidance on valuation is provided in Practice Note 1.
4.2 Natural Burial Sites (or “Woodland Burial” sites)
These are more appropriately valued by reference to their receipts and expenditure. No distinction in this respect should be drawn between the commercial and the charitable examples of this type. Guidance on valuation for the 2000 and later Lists is provided in Practice Note 2. This guidance does not apply to parts of larger conventional cemeteries reserved for “natural” burial.
4.3 Combined Cemeteries and Crematoria
Combined cemeteries and crematoria, in a single hereditament, should be valued in accordance with advice in Rating Manual Vol 5 Section 315. In the contractors basis no allowance should be made for the land exhausted by past interments, unless the total site area of the whole hereditament includes more land than would be required to provide an appropriate setting for the crematorium. In a receipts and expenditure valuation, any loss arising from the operation of the cemetery must not be set off against profits from the crematorium.
5.1 Unprofitable Cemeteries provided as a Public Service
Bingley Urban District Council v Melville VO 1969 RA 681. The Lands Tribunal President held that the subject hereditament, a cemetery, could not be valued on the profits basis since it never had and never would be operated with any idea of making a profit.
5.2 Exemption of Cemetery Chapels
Chapels will be exempt if they fall within the provisions of para 11(1) of Schedule 5 Local Government Act 1988 (see Rating Manual Vol 4, Section 8 para 7). No chapel which does not belong to the Church of England or Church in Wales can be exempt without being certified as a place of Religious Worship, as well as being used as a place of Public Religious Worship.