Cemeteries and burial grounds
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
The hereditaments to which this section refers cab be categorised into five types:
- Churchyards (including those used as a place of burial)
- Municipal, and not operated for profit
- Private and originally operated for profit
- Private charitable cemeteries not operated for profit
- Woodland and natural burial sites
List Description: Cemetery and Premises or Natural Burial Site and Premises
SCat Code 053: Suffix G
This is a generalist class and responsibility for valuation will lie with the appropriate business unit. Queries of a complex nature arising from the valuation of individual properties should be referred to the National Valuation Unit (NVU) Class Lead via the Class Co-ordination Team (CCT).
NVU Civic Team has overall responsibility for the co-ordination of this class. The CCT are responsible for the approach to and accuracy and consistency of valuations. The 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.
- Not depart from the guidance given on appeals or maintenance work without approval from the co-ordination team.
- Seek advice from the co-ordination team should any issues arise that are not covered in this instruction.
Cemeteries and burial grounds are a sui–generis class and consequently, as a general rule, only evidence relating to hereditaments in the same mode or category of use is pertinent. See:
- Scottish and Newcastle (Retail) Ltd v Williams (VO) (RA 2000 P 119) and the subsequent Court of Appeal decision –Williams (VO) v Scottish and Newcastle Retail and Allied Domecq [RA 2001 P 41)
- Re the appeal of Reeves (VO) RA 2007 P168
- Dawkins (VO) v Royal Leamington Spa BC and Warwickshire County Council (1961) RVR 291.
See Rating Manual Section 2 Part 7 Appendix 2 thereof for guidance on mode and category of use at the material day.
Unprofitable cemeteries provided as a public service
In 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. (This demonstrates value to occupier).
6.1 Method of Measurement
Traditional cemeteries are valued by reference to the contractor’s basis. Gross Internal Area (GIA) of buildings and total site area with specific additional information detailed below is required. Natural/woodland burial sites are valued on a receipts and expenditure basis and in addition to GIA of any buildings and total site area information on income and expenditure is required.
6.2 Description
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, advice should be sought from Technical Adviser.
Municipal, and not operated for profit. Older examples of this type are likely to involve significant maintenance costs. The extent of gravestones, monuments and curbstones 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. The need to find more land to meet demand is a constant consideration for this class. Many parish, town and (in Wales) community councils are looking to extend their cemetery space (although they are under no duty to do this). Principal (district/unitary) councils often outsource the management of their cemeteries and some larger parish, town and community councils may also but many local councils manage their own cemeteries. 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.
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.
Private charitable cemeteries are not operated for profit. They may in some instances be associated with the particular requirements of specific faiths or beliefs.
Woodland and natural burial sites. This sector has evolved and the number of sites has increased. This has largely been due to environmental awareness with cremation no longer being considered as the clean, environmentally friendly method it once was. These sites are increasing in popularity as they are seen as a green alternative to traditional burials or cremation. They are generally run on the basis that burial should run along conservation lines and in harmony with the normally surrounding countryside environment. Graves are generally marked by trees and wildflowers and burial is normally in cardboard or other biodegradable coffins. Operators in this class prefer the description “Natural burial sites”, so this description should be used where possible. 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 wildflower 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.
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 or 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’ Cemeteries Order 1977 SI 204 made by the Secretary of State under sections 214(3) and 266(1) 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.
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, i.e.:
- 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).
- 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
- 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).
Statutory Rules on Siting of Cemeteries
By section 214 of, and paragraph 14(b) of Schedule 26 to, the Local Government Act 1972, as from 1st April 1974, the former prohibition in section 10 of the Cemeteries Clauses Act 1847 against the construction of any part of a cemetery within 100 yards of any dwellinghouse ceased to have effect.
The removal of this previous specific statutory restriction will not, of course, affect the validity of other similar restrictions imposed under byelaws. For example, a municipal byelaw which prohibited burials “in any existing cemetery now open for burials within the distance of 100 yards from any public building, place of worship, schoolroom, dwellinghouse, public highway, street, road, or place within the borough” was held by the House of Lords to be good in Slattery v. Naylor 1888, even though its effect was to close a particular cemetery altogether and so deprive the appellant of the use and enjoyment of a previously purchased “permanent” burial place for his family.
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.
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:
- 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.
- Those which are used as public open space will be exempt provided that all cemetery use is exhausted.
- Those which are maintained, although exhausted, can be said to be in rateable occupation by the operator in furtherance of its maintenance obligations.
6.3 Requirements
a) Unit of Assessment
The principles referred to in Rating Manual Section 2 Part 2 2. Identification of the hereditament should be adhered to. In cases of difficulty advice from the Technical Advisor/NVU specialist should be obtained. The normal approach should be applied to the identification of hereditaments and no attempt should be made to aggregate property which on normal rating principles constitutes more than one hereditament.
b) Survey Detail
Traditional Cemeteries
The following information is required:
- A site plan (CAD) or otherwise and plans for any buildings and structures should be obtained where available and check dimensions made on site as necessary, otherwise a plan should be drawn up.
- The GIA of individual building(s) and any extensions is required.
- Method of construction - e.g. temporary, traditional/permanent brick and tile or steel framed including roof type e.g. flat or pitched.
- Description of the accommodation i.e. chapel, waiting area, administrative office etc.
- Age of all buildings/extensions.
- Description and detail of services to the buildings e.g. heating, air conditioning, security systems (to include CCTV), lifts, solar panels, wind turbines etc.
- Total site area divided as follows:
- Estimated area of land of the overall total site area required for burials/interments for the next 10 years.
- Estimated area of land of the overall total site area required for burials/interments for between the next 10 to 15 years.
- Estimated area of land of the overall total site area required for burials/interments for post-15 years.
- The area of land already fully utilised (exhausted) for burials/interments.
- Area used purely for screening purposes (e.g. woodland not intended for interments).
- Estimated area of land of the overall total site area reserved for the future interment of ashes in urns.
- Area of car parks.
- Any derelict and overgrown areas covered by existing burials which have been neglected and are no longer maintained or visited.
- Details of site improvements:
- The presence/absence of hard surfaced paths/roadways.
- Perimeter length and type of fence/wall
- The presence or absence of services (water, mains drainage, electricity).
- Description of car parking areas the nature of the surface.
- Average number of burials/interments per annum in the last 3 years
- 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:
- Areas used for burials within the past 10 years.
- Areas used for burials between10-30 years ago.
- Areas used for burials between 30-40 years ago.
- 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.
For privately owned cemeteries, it should further be established whether any profit is made and where profit is possible. This information should be passed on to the NVU Class Lead via the CCT.
Natural and Woodland Burial Sites
The following information is required:
- A site plan (CAD) or otherwise and plans for any buildings should be obtained where available and check dimensions made on site as necessary; otherwise, a plan should be drawn up.
- The GIA of individual building(s) and any extensions is required.
- Method of construction - e.g. temporary, traditional/permanent brick and tile or steel framed including roof type e.g. flat or pitched.
- Description of the accommodation i.e. waiting area etc.
- Age of all buildings/extensions.
- Description and detail of services to the buildings e.g. heating, air conditioning, security systems (to include CCTV), lifts, solar panels, wind turbines etc.
- The area of the site.
- How much of the site is usable and how much is provided for landscaping.
- When the first burials occurred.
- The number of burials on the site per annum.
- Estimated maximum number of burials for the site.
- Date it is anticipated that the site would be full.
- The number of pre-need sales (graves reserved for future use).
- Burial income and the cost of burials.
- Pre-need income and the cost of pre-needs.
- Income from internment of ashes.
- Whether any further income is made from catering or memorials and if any form of memorial is permitted and if there is a charge.
- Contact details for further investigation.
Modern Mausoleums and Columbariums
Mausoleum is a structure for entombing or interring remains above ground whilst a columbarium is a structure designed to hold cremation urns. Both are gaining in popularity and if encountered advice should be obtained from the NVU Class Lead via the CCT.
c) Exemptions
i) Chapels
Under Para. 11 Sch. 5, LGFA 1988 chapels will be entitled to exemption where there is sufficient external invitation to the public and they are used as public places of worship, provided that they are certified as places of religious worship. For further guidance see Rating Manual: Section 2 Part 6 Exemptions – Part B: Places of Public Religious Worship.
Survey information including plans are to be stored on EDRM. Where the cemetery is to be valued using the contractor’s basis the GIA of the building(s) and land area data is to be entered onto the valuation spreadsheet held on the non-bulk server (NBS). The valuations of natural burial sites are based on the receipts and expenditure method and are recorded using a specific pro-forma. These are stored on the appropriate case on EDRM. Advice and guidance should be obtained from the NVU Class Lead via the CCT.
The special nature traditional cemeteries and the circumstances under which they operate will normally exclude a valuation approach on a receipts & expenditure basis and, in the absence of rental/comparative evidence for the hereditaments in this section, the basis of assessment is the contractor’s basis as detailed in Rating Manual: Section 4 Part 3 The Contractor’s Basis of Valuation and the practice note applicable to the relevant Rating List. Should case workers become aware of privately owned cemeteries where any profit is made and or where profit is possible this information should be passed on to the NVU Class Lead via the CCT for further advice. Likewise if any arms-length lease relating to cemeteries are encountered full details are to be obtained, preferably on a Form of Return, and a completed copy forwarded to the NVU Class Lead.
Natural/woodland burial sites are valued on a receipts and expenditure basis. The method is detailed in Rating Manual: Section 4 Part 2 The Receipts and Expenditure Method.
Some operators run these burial grounds on a philanthropic basis but there are a number of operators who run them for profit. To exclude the philanthropic operators, those carrying out less than 40 burials a year are considered to have little or no value and should be treated as de minimis unless there is significant revenue being made on site from catering or other operations. The sites carrying out what are considered to be a de minimis operation are however to be regarded as hereditaments and should appear in the Rating List at RV £0.
For larger operations either a full receipts and expenditure approach or a shortened approach using a percentage of turnover may be appropriate. In view of the relatively small numbers and diverse nature of woodland burial occupations further advice on an individual basis should be obtained from the NVU Class Lead via the CCT.
Valuations on contractor’s basis are to be carried out using the dedicated cemeteries spreadsheet held on the non-bulk server (NBS). The valuations of natural burial sites are based on the receipts and expenditure method and are recorded using a specific pro-forma and guidance should be obtained from the NVU Class Lead via the CCT.
1. Market appraisal
As was noted before the last Revaluation, the cemetery sector continues to face challenges with the need to find new sites.
Local authorities also face challenges as existing cemeteries are expensive to maintain and any expansion schemes require additional land purchase.
This has led for calls to allow for the re-use of graves after the allowance of an appropriate length of time. Reuse is permitted in Europe but is not generally practiced in this country. A pioneering scheme has been initiated which by 2016 has re-used over one thousand five hundred graves.
In 2007, the London Local Authorities Act allowed for the re-use of burial land. Local authorities would have the right to ‘recycle’ graves in the capital. The act included a 75-year moratorium on disturbing remains, that a grave could not be reused if a relative objected, and a proviso that remains would have to be reburied in the same plot underneath. Grave re-use usually (the “lift and deepen” method) involves the exhumation of remains in an existing grave, digging the grave to a greater depth, re-interring the remains (in a fresh coffin, if necessary), and using the rest of the grave for fresh burials.
Scotland passed legislation in 2016, the Burial and Cremation (Scotland) Act 2016, paving the way for grave re-use to address the problem of the continued shortage of space for burial.
As green issues become more prominent, there has been a noticeable increase in green and natural burial sites. Initially these sites were provided as sections of local authority cemeteries. Private companies have become involved in the provision of natural burial sites including large national organisations. Sites are also provided by landowners and diversifying farmers. The increased private sector interest has meant that this sector has become more commercialised with a drive to increase profits.
2. Changes from the last practice note
None other than the level of costs, fees etc.
For natural burial grounds, a receipts and expenditure basis will continue to be employed for the 2023 Rating List.
3. Ratepayer discussions
There have been no ratepayer discussions.
4. Valuation scheme
4.1 Traditional cemeteries
4.1.1 The contractor’s basis
The vast majority of cemeteries are not run for profit, and with the lack of any suitable rental evidence the method of valuation to be used is the contractor’s basis.
Stage 1 – estimated replacement cost
4.1.2 The valuation of the buildings
A limited range of buildings will be found on site and these will include chapels, stores, sheds and sometimes waiting rooms for mourners. Appendix A below outlines the costs to be applied.
The costs shown in Appendix A are for ease of reference. In all cases where a cost guide code is shown that must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show differing costs to those shown in a current version of this practice note, please refer to the Class Coordination Team (CCT).
When including chapels, regard should be had to Schedule 5 of the Local Government Finance Act 1988.
Chapels may be exempt from rating if:
- the chapel is currently used for public religious worship, involving a clear invitation to the public to participate in acts of worship, and either
- the chapel is consecrated or licensed in accordance with the procedures of the Church of England, or its use by the Church predates the coming into force of the Places of Worship Registration Act 1855, or
- the chapel is registered as a place of worship.
Further, if any cemetery buildings are obviously not required for current use and are clearly surplus to requirements, they should be excluded from valuation.
4.1.3 Location factors
Location factorsare to be applied in accordance with Appendix B below.
4.1.4 Contract size adjustment
Contract size adjustments should be made in accordance with Appendix C below.
4.1.5 Professional fees
Professional fees and charges are to be added in accordance with the guidance given in the 2023 Cost Guide. (See Appendix D below)
4.1.6 External works
A specific external works addition should not be applied but is reflected in the site improvements addition outlined in **Appendix E **below.
4.1.7 Site improvements
A sum should be included in the valuation for site improvements. This sum should reflect the cost of drainage, fencing, lighting, paths, roads, hard standing and connection to services.
A lower amount can be adopted when it is thought that site improvements are minimal. For example, there is minimal hard surfacing and areas are bounded by hedges or fences rather than walls.
A cost for both circumstances is shown in **Appendix E **below.
The sum for improvements should only be applied to frequently visited used land and unused land that is to be utilised within the next fifteen years.
The area to which the site improvements addition should be made is subject to valuer judgment.
4.2 Stage 2 – Age and Obsolescence
The age-related allowances scale should be applied in accordance with Appendix F below.
- in the case of buildings that have been significantly refurbished a lower allowance than that indicated solely by reference to the building’s age in the scale may be applicable, particularly where the works undertaken have enabled internal re-modelling to improve the functional aspects of the property.
- in all cases the actual age of the building is to be recorded for the purposes of determining the appropriate age and obsolescence allowance. When refurbishment has taken place the allowance and not the buildings age should be over written.
Age and obsolescence allowances are not applied to site improvement amounts.
4.3 Stage 3 - Land Value
The amenity land value should be applied by region as set out in Appendix G below.
The land included in the cemetery should be valued in accordance with the method set out below.
A. Full amenity land value should be applied to:
- land needed for interments for the next 10 years or the existing unused remainder of the cemetery, whichever is the less. The number of interments in recent years should provide guidance on space requirements
- the sites of car parks, roads, pathways and existing buildings provided they are necessary and not superfluous
- the area of any land which is not intended for interments, but is maintained as landscaping or screening
B. Fifty Percent of full amenity land value should be placed on land needed for interments for between the next ten to fifteen years (where present).
C. The remainder of the land (where present) should be valued at ten percent of full amenity land value.
D. Land already used for interments (utilised land) ignoring any areas completely neglected, should be assessed at between ten to fifty percent of full amenity land value with the percentage selected reflecting the length of time these areas were last used for burials.
For guidance, where the utilised land has been used for burials wholly within the last 10 years, the appropriate percentage will be 50%, wholly within the last 30 years 25%, and wholly within the last 40 years 15%. Where to pitch within this range will depend on the mixture of burial dates, and:
- the overall frequency of visits to graves in the cemetery. This can be judged by the presence of floral and other tributes, and the extent to which common graves and family graves are re-used in the cemetery.
In cases of doubt the cemetery operator should be contacted to give guidance on likely future use.
Exhausted cemeteries which are maintained should be valued in accordance with the guidance relating to utilised land given above. It should be borne in mind that there is a greater likelihood that existing buildings in an exhausted cemetery are viewed as surplus to requirements and therefore should be omitted from valuation. Cemeteries which are wholly derelict and overgrown are not to be viewed as being in rateable occupation.
In isolated rural locations, a figure of full amenity land value for the region divided by 3.5 may be used.
In small villages a figure of full amenity land value for the region divided by 2 may be used.
4.4 Stage 4 - De-capitalisation rate
The effective capital value (ECV) of the hereditament shall be de-capitalised to an annual equivalent by taking the prescribed (higher) rate.
4.5 Stage 5 - end Adjustments
At this stage any advantages or disadvantages inherent in the cemetery site or location which have not been reflected in the valuation stages above should be considered.
Care should be taken that there is no duplication of an allowance that has already been reflected.
4.6 The valuation of natural burial grounds
These are to be valued on a receipts and expenditure basis.
Some operators run these burial grounds on a philanthropic basis but there are a number of operators who run them for profit. To exclude the philanthropic operators, those carrying out less than forty burials a year are considered to have little or no value.
The sites carrying out less than forty burials per annum are however to be regarded as hereditaments and should appear in the Rating List at RV £0.
For larger operations either a full receipts and expenditure approach or a shortened approach using a percentage of turnover may be appropriate. In view of the relatively small numbers and diverse nature of woodland burial occupations further advice on an individual basis should be sought from the National Valuation Unit (NVU).
4.7 IT support
For traditional cemeteries the standard generic Contractor’s Spreadsheet held on the Non Bulk Server should be used for all valuations selecting “Cemeteries” from the drop-down menu.
For the valuation of natural burial lands, these valuations are based on the receipts and expenditure method and recorded using a specific pro-forma. These are stored on the appropriate case on EDRM. Advice and guidance can be obtained from VP4 & CCT.
Appendix A
Building Costs
| ERC | Cost Guide Code | |
|---|---|---|
| Chapels of Rest | £999/m2 | 51601A |
| Stores and Sheds (Timber) | £253/m2 | 51601D |
| Stores and Sheds (Masonry) | £588/m2 | 51601H |
| Waiting Rooms | £999/m2 | 51601G |
Appendix B
Location Factors
N.B. The Regions referred to are administrative areas and are not significant boundaries.
| NORTH EAST REGION | NORTH WEST REGION | |||
|---|---|---|---|---|
| Durham County | 0.91 | Cheshire | 0.97 | |
| Northumberland | 0.95 | Greater Manchester | 0.97 | |
| Tees Valley | 0.94 | Lancashire | 0.97 | |
| Tyne & Wear | 0.91 | Merseyside | 0.97 | |
| Cumbria | 0.98 | |||
| YORKSHIRE & HUMBERSIDE REGION | SOUTH WESTERN REGION | |||
| East Riding and North Lincolnshire | 0.92 | Cornwall | 1.05 | |
| North Yorkshire | 0.98 | Devon | 1.01 | |
| South Yorkshire | 0.94 | Dorset | 1.04 | |
| West Yorkshire | 0.92 | Gloucestershire | 1.03 | |
| North Somerset | 1.02 | |||
| Somerset | 1.01 | |||
| Wiltshire | 1.03 | |||
| EAST MIDLANDS REGION | WEST MIDLANDS REGION | |||
| Derbyshire | 1.05 | Herefordshire | 0.92 | |
| Leicestershire and Rutland | 1.04 | Shropshire | 0.95 | |
| Lincolnshire | 1.03 | Staffordshire | 0.94 | |
| Northamptonshire | 1.09 | Warwickshire | 0.98 | |
| Nottinghamshire | 1.03 | West Midlands | 0.95 | |
| Worcestershire | 0.98 | |||
| EAST OF ENGLAND REGION | SOUTH EAST REGION (EXCL. LONDON) | |||
| Bedfordshire | 1.04 | Berkshire | 1.08 | |
| Cambridgeshire | 1.00 | Buckinghamshire | 1.07 | |
| Essex | 1.03 | East Sussex | 1.09 | |
| Hertfordshire | 1.07 | Hampshire | 1.05 | |
| Norfolk | 0.96 | Isle of Wight | 1.05 | |
| Suffolk | 0.97 | Kent | 1.09 | |
| Oxfordshire | 1.04 | |||
| Surrey | 1.13 | |||
| West Sussex | 1.08 |
| WALES | CENTRAL LONDON SOUTH | |||
|---|---|---|---|---|
| North Wales | Lambeth | 1.28 | ||
| Flintshire | 0.89 | Southwark | 1.28 | |
| Conwy | 0.93 | Wandsworth | 1.30 | |
| Denbighshire | 0.90 | |||
| Gwynedd | 0.97 | GREATER LONDON NORTH EAST | ||
| Isle of Anglesey | 0.95 | Hackney | 1.25 | |
| Wrexham | 0.91 | Haringey | 1.31 | |
| Newham | 1.18 | |||
| Mid Wales | Tower Hamlets | 1.26 | ||
| Carmarthenshire | 0.98 | Barking and Dagenham | 1.18 | |
| Ceredigion | 0.99 | Enfield | 1.18 | |
| Powys | 0.97 | Havering | 1.09 | |
| Pembrokeshire | 0.92 | Redbridge | 1.15 | |
| Waltham Forest | 1.18 | |||
| South Wales | GREATER LONDON NORTH WEST | |||
| Blaenau Gwent | 0.96 | Barnet | 1.23 | |
| Bridgend | 0.93 | Brent | 1.22 | |
| Caerphilly | 0.93 | Ealing | 1.27 | |
| Cardiff | 0.94 | Harrow | 1.18 | |
| Monmouthshire | 0.99 | Hillingdon | 1.16 | |
| Neath Port Talbot | 0.88 | Hounslow | 1.16 | |
| Newport | 0.95 | |||
| Rhondda, Cynon, Taff | 0.93 | GREATER LONDON SOUTH EAST | ||
| Swansea | 0.93 | Bexley | 1.25 | |
| Torfaen | 0.91 | Bromley | 1.21 | |
| Vale of Glamorgan | 0.97 | Croydon | 1.24 | |
| Greenwich | 1.24 | |||
| CENTRAL LONDON NORTH | Lewisham | 1.21 | ||
| Camden | 1.32 | |||
| City of London | 1.24 | GREATER LONDON SOUTH WEST | ||
| Hammersmith & Fulham | 1.32 | Kingston Upon Thames | 1.26 | |
| Islington | 1.29 | Merton | 1.24 | |
| Kensington & Chelsea | 1.34 | Richmond Upon Thames | 1.22 | |
| Westminster | 1.30 | Sutton | 1.20 | |
Appendix C
Contract Size Adjustment
The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the following scales:
| ERC £ | % Adjustment |
|---|---|
| Up to 0.25 million | + 10% max |
| 0.5 million | 8% |
| 0.75 million | 6% |
| 1.0 million | 4% |
| 1.5 million | 3% |
| 2.0 million | 2% |
| 3.0 million | 1% |
| 4.0 million | 0% |
| 5.0 million | -0.5% |
| 6.0 million | -1% |
| 8.0 million | -1.5% |
| 10.0 million | -2% |
| 15.0 million | -3% |
| 18.0 million | -4% |
| 20.0 million | -5% |
| 25.0 million | -6% |
| 35.0 million | -9% |
| Over 40.0 million | - 10% MAX |
| NB. Intermediate figures may be interpolated. |
Appendix D
Professional Fee Addition
Estimated Replacement Cost Addition for Fees/Charges
| Scheme Cost Category | Total | Unit | Minimum Fee |
|---|---|---|---|
| Sums up to £750,000 | 12.0 | % | NA* |
| £750,000 to £1,500,000 | 11.5 | % | £90,000 |
| £1,500,000 to £4,000,000 | 9.5 | % | £172,500 |
| £4,000,000 to £7,500,000 | 8.5 | % | £380,000 |
| £7,500,000 to £15,000,000 | 7.5 | % | £637,500 |
| Over £15,000,000 | 7.0 | % | £1,125,000 |
*Schemes up to £750,000 would be charged on a time basis.
Appendix E
Stage 1 Site Improvements
| Site Improvement Additions | £ per hectare (ha) | Cost Guide Reference |
|---|---|---|
| Higher cost | £32,293 / ha | 51600S |
| Lower cost | £23,846 / ha | 51600R |
Appendix F
Stage 2 Age & Obsolescence
Table 1: Civic Buildings Obsolescence Allowances (chapels of rest/waiting rooms)
| Age | % Obsolescence | Age | % Obsolescence |
|---|---|---|---|
| 2023 | 0.00% | 1986 | 43.75% |
| 2022 | 0.75% | 1985 | 44.50% |
| 2021 | 1.50% | 1984 | 45.00% |
| 2020 | 2.50% | 1983 | 48.00% |
| 2019 | 3.50% | 1982 | 51.00% |
| 2018 | 4.75% | 1981 | 54.00% |
| 2017 | 6.00% | 1980 | 56.75% |
| 2016 | 7.25% | 1979 | 57.25% |
| 2015 | 8.50% | 1978 | 57.50% |
| 2014 | 10.00% | 1977 | 58.00% |
| 2013 | 11.25% | 1976 | 58.25% |
| 2012 | 12.75% | 1975 | 58.50% |
| 2011 | 14.25% | 1974 | 58.50% |
| 2010 | 15.75% | 1973 | 58.75% |
| 2009 | 17.25% | 1972 | 59.00% |
| 2008 | 18.75% | 1971 | 59.00% |
| 2007 | 20.25% | 1970 | 59.25% |
| 2006 | 21.75% | 1969 | 59.25% |
| 2005 | 23.25% | 1968 | 60.00% |
| 2004 | 24.50% | 1967 | 60.00% |
| 2003 | 26.00% | 1966 | 60.00% |
| 2002 | 27.50% | 1965 | 60.00% |
| 2001 | 28.75% | 1964 | 60.00% |
| 2000 | 30.00% | 1963 | 60.00% |
| 1999 | 31.25% | 1962 | 60.00% |
| 1998 | 32.50% | 1961 | 60.00% |
| 1997 | 33.75% | 1960 | 60.00% |
| 1996 | 35.00% | 1959 | 57.50% |
| 1995 | 36.00% | 1958 | 55.00% |
| 1994 | 37.00% | 1957 | 55.00% |
| 1993 | 38.00% | 1956 | 55.00% |
| 1992 | 39.00% | 1955 | 55% |
| 1991 | 40.00% | 1954 | 55% |
| 1990 | 40.75% | 1953 and earlier | 55% |
| 1989 | 41.50% | ||
| 1988 | 42.25% | ||
| 1987 | 43.00% |
Table 2 – Industrial Buildings Obsolescence Table (workshops/stores)
| Age | % Obsolescence | Age | % Obsolescence |
|---|---|---|---|
| 2023 | 0.00% | 1994 | 24.00% |
| 2022 | 0.50% | 1993 | 25.00% |
| 2021 | 1.00% | 1992 | 26.00% |
| 2020 | 1.50% | 1991 | 27.00% |
| 2019 | 2.00% | 1990 | 28.00% |
| 2018 | 2.50% | 1989 | 29.00% |
| 2017 | 3.00% | 1988 | 30.00% |
| 2016 | 3.50% | 1987 | 31.00% |
| 2015 | 4.00% | 1986 | 32.00% |
| 2014 | 4.50% | 1985 | 33.00% |
| 2013 | 5.00% | 1984 | 34.00% |
| 2012 | 6.00% | 1983 | 35.00% |
| 2011 | 7.00% | 1982 | 36.00% |
| 2010 | 8.00% | 1981 | 37.00% |
| 2009 | 9.00% | 1980 | 38.00% |
| 2008 | 10.00% | 1979 | 39.00% |
| 2007 | 11.00% | 1978 | 40.00% |
| 2006 | 12.00% | 1977 | 41.00% |
| 2005 | 13.00% | 1976 | 42.00% |
| 2004 | 14.00% | 1975 | 43.00% |
| 2003 | 15.00% | 1974 | 44.00% |
| 2002 | 16.00% | 1973 | 45.00% |
| 2001 | 17.00% | 1972 | 46.00% |
| 2000 | 18.00% | 1971 | 47.00% |
| 1999 | 19.00% | 1970 | 48.00% |
| 1998 | 20.00% | 1969 | 49.00% |
| 1997 | 21.00% | 1968 and earlier | 50.00% Max |
| 1996 | 22.00% | ||
| 1995 | 23.00% |
Appendix G
Land Value
Amenity Land Values To Be Used By Region
| Geographic Region | £ per hectare (ha) |
|---|---|
| Central London, North | £250,000 per ha |
| Central London, South | £250,000 per ha |
| Greater London, North West | £200,000 per ha |
| Greater London, South West | £200,000 per ha |
| Greater London, North East | £200,000 per ha |
| Greater London, South East | £200,000 per ha |
| South East | £100,000 per ha |
| South West | £75,000 per ha |
| West Midlands | £75,000 per ha |
| East Midlands | £75,000 per ha |
| East | £75,000 per ha |
| North East | £50,000 per ha |
| North West | £75,000 per ha |
| Yorkshire and Humber | £75,000 per ha |
| South Wales (excl Cardiff) | £35,000 per ha |
| Cardiff | £40,000 per ha |
| Mid & N Wales | £35,000 per ha |
1. Market Appraisal
As was noted before the last revaluation, the cemetery sector continues to struggle with the need to find new sites.
In a survey of local authorities commissioned by the BBC towards the end of 2013, it was predicted that England could run out of burial space within the next twenty years with a quarter of the 358 local authorities responding saying they may have no more room for burials within a decade.
Local authorities face several problems as existing cemeteries are expensive to maintain and any expansion schemes are hampered by the rising cost of land.
This has led for calls to allow for the re-use of graves after the allowance of an appropriate length of time. Reuse is permitted in Europe but is not generally practiced in this country. A pioneering scheme has been initiated by the City Of London Cemetery which has re-used over one thousand graves in the last five years.
In 2007, the London Local Authorities Act allowed for the re-use of burial land. Local authorities would have the right to ‘recycle’ graves in the capital. The act included a 75-year moratorium on disturbing remains, that a grave could not be reused if a relative objected, and a proviso that remains would have to be reburied in the same plot underneath.
Pressure on cemetery land in the south of the Capital has been eased somewhat by the opening of a new cemetery in Kemnal, Chislehurst and the proposed increase in the size of Beckenham cemetery.
There are also plans for a new cemetery in Sevenoaks.
As green issues become more prominent, there has been a noticeable increase in green and natural burial sites. Initially these sites were provided as sections of local authority cemeteries. However, the Natural Death Centre reports that there are now approximately 300 sites across the country. Six new sites have been granted planning permission over the last year and a further twenty sites are at various stages in the planning process. Private companies have become involved in the provision of natural burial sites including large national organisations. Sites are also provided by landowners and diversifying farmers. The increased private sector interest has meant that this sector has become more commercialised with a drive to increase profits at the higher end of the market.
2. Changes From The Last Practice Note
There is no available rental evidence for traditional cemeteries and therefore they will continue to be valued on a contractor’s basis.
The land value for cemeteries is now based on amenity land values ascribed to regions across the country. (see Appendix D)
For natural burial grounds, a receipts and expenditure basis will continue to be employed and for the 2017 Rating List.
3. Ratepayer Discussions
There have been no ratepayer discussions for traditional cemeteries.
For natural burials discussions have been held with a representative of the Natural Death Centre to ascertain the motives and operational considerations for occupiers and the intended valuation scheme has also been agreed.
4. Valuation Scheme
Traditional Cemeteries
4.1 The Contractors Basis
The vast majority of cemeteries are not run for profit and with the lack of any suitable rental evidence, the method of valuation to be used is the contractors basis.
4.2 The Valuation Of The Buildings (Stage One)
A limited range of buildings will be found on site and these will include chapels, stores sheds and sometimes waiting rooms for mourners. Appendix A below outlines the costs to be applied.
The costs shown in Appendix A are for ease of reference. In all cases where a cost guide code is shown that must be input into the NBS template, not the costs shown here. Where the cost guide code shows options, the costs shown in this practice note should be used to aid selection. Should the cost guide show differing costs to those shown in a current version of this practice note, please refer to the CCT.
When including chapels, regard should be had to Schedule 5 of the Local Government Finance Act 1988.
Chapels may be exempt from rating if ;
a.the chapel is currently used for public religious worship, involving a clear invitation to the public to participate in acts of worship, and either
b.the chapel is consecrated or licensed in accordance with the procedures of the Church of England, or its use by the Church predates the coming into force of the Places of Worship Registration Act 1855, or
c.the chapel is registered as a place of worship.
Further, if any cemetery buildings are obviously not required for current use and are clearly surplus to requirements, they should be excluded from valuation.
4.3 Location Factors
Location factors should be applied in accordance with the VOA Cost Guide 2017.
4.4 External Works
A specific external works addition should not be applied but is reflected in the site improvements addition outlined below.
4.5 Professional Fees
Professional fees and charges are to be added in accordance with the guidance given in the 2017 Cost Guide (See Appendix B below)
4.6 Contract Size Adjustment
To be applied in accordance with the Cost Guide.
4.7 Site Improvements
A sum should be included in the valuation for site improvements. This sum should reflect the cost of drainage, fencing, lighting, paths, roads , hard standing and connection to services.
A lower amount can be adopted when it is thought that site improvements are minimal. For example, there is minimal hard surfacing and areas are bounded by hedges or fences rather than walls.
A cost for both circumstances are shown in Appendix C below.
The sum for improvements should only be applied to frequently visited used land and unused land that is to be utilised within the next fifteen years.
The area to which the site improvements addition should be made is subject to valuer judgment.
4.7 Age And Obsolescence Allowances (Stage Two)
Adjustments for age and obsolescence should be made in accordance with the scales contained in Rating Manual - section 4 part 3: The Contractor’s Basis of Valuation : R2017 Practice Note: Stage 2 - Age and Obsolescence Allowances, and should be applied in most circumstances
-
In the case of buildings that have been significantly refurbished a lower allowance than that indicated solely by reference to the building’s age in the scale may be applicable, particularly where the works undertaken have enabled internal re-modelling to improve the functional aspects of the property.
-
In all cases the actual age of the building is to be recorded for the purposes of determining the appropriate age and obsolescence allowance. When refurbishment has taken place the allowance and not the buildings age should be over written
Age and obsolescence allowances are not applied to site improvement amounts.
4.8 The Valuation Of The Land (Stage Three)
The amenity land value should be applied by region as set out in Appendix D below.
The land included in the cemetery should be valued in accordance with the method set out below.
A. Full amenity land value should be applied to
-
land needed for interments for the next 10 years or the existing unused remainder of the cemetery, whichever is the less. The number of interments in recent years should provide guidance on space requirements
-
the sites of car parks, roads, pathways and existing buildings provided they are necessary and not superfluous
-
the area of any land which is not intended for interments, but is maintained as landscaping or screening
B. Fifty Percent of full amenity land value should be placed on land needed for interments for between the next ten to fifteen years (where present).
C. The remainder of the land (where present) should be valued at ten percent of full amenity land value.
D. Land already used for interments (utilised land) ignoring any areas completely neglected, should be assessed at between ten to fifty percent of full amenity land value with the percentage selected reflecting the length of time these areas were last used for burials.
For guidance where the utilised land has been used for burials wholly within the last 10 years, the appropriate percentage will be 50%, wholly within the last 30 years 25%, and wholly within the last 40 years 15%. Where to pitch within this range will depend on the mixture of burial dates, and:
-
the overall frequency of visits to graves in the cemetery. This can be judged by the presence of floral and other tributes, and
-
the extent to which common graves and family graves are re-used in the cemetery
In cases of doubt the cemetery operator should be contacted to give guidance on likely future use.
Exhausted cemeteries which are maintained should be valued in accordance with the guidance relating to utilised land given above. It should be borne in mind that there is a greater likelihood that existing buildings in an exhausted cemetery are viewed as surplus to requirements and therefore should be omitted from valuation. Cemeteries which are wholly derelict and overgrown are not to be viewed as being in rateable occupation.
In isolated rural locations, a figure of full amenity land value for the region divided by 3.5 may be used.
In small villages a figure of full amenity land value for the region divided by 2 may be used.
4.8 The Decapitalisation Rate (Stage 4)
The effective capital value (ECV) of the hereditament shall be de-capitalised to an annual equivalent by taking the prescribed (higher) rate.
4.9 Stage Five
At this stage any advantages or disadvantages inherent in the cemetery site or location which has not been reflected in the valuation stages above should be considered.
Care should be taken that there is no duplication of an allowance that has already been reflected.
4.10 The Valuation Of Natural Burial Grounds
These are to be valued on a receipts and expenditure basis.
Some operators run these burial grounds on a philanthropic basis but there are a number of operators who run them for profit. To exclude the philanthropic operators, those carrying out less than forty burials a year are considered to have little or no value and should be treated as de minimis.
The sites carrying out less than forty burials per annum are however to be regarded as hereditaments and should appear in the Rating List at RV 0.
For larger operations either a full receipts and expenditure approach or a shortened approach using a percentage of turnover may be appropriate. In view of the relatively small numbers and diverse nature of woodland burial occupations further advice on an individual basis should be sought from the NVU.
4.11 IT Support
For traditional cemeteries the standard generic Contractor’s Spreadsheet held on the Non Bulk Server should be used for all valuations selecting “Cemeteries” from the drop-down menu.
For the valuation of natural burial lands, valuation information should be stored on EDRM.
Appendix A
Building Costs
| ERC | Cost Guide Code | |
| Chapels of Rest | £850 / m2 | 51601A |
| Stores And Sheds (Timber) | £ 215 / m2 | 51601D |
| Stores And Sheds (Masonry) | £850 / m2 | 51601H |
| Waiting Rooms | £500 /m2 | 51601G |
Appendix B
Professional Fee Addition
Sums up to £1,000,000 12%
| Scheme Cost Category | Total | Unit | Minimum Fee |
| Sums up to £750,000 | 12.0 | % | NA |
| £750,000 to £1,500,000 | 11.5 | % | £90,000 |
| £1,500,000 to £4,000,000 | 9.5 | % | £165,000 |
| £4,000,000 to £7,500,000 | 8.5 | % | £380,000 |
| £7,500,000 to £15,000,000 | 7.5 | % | £637,500 |
| £15,000,000 | 7.0 | % | £1,125,000 |
Appendix C
| Site Improvement Additions | ERC | |
| Higher cost | £28,100 / hectare | 51600S |
| Lower cost | £20,750 / hectare | 51600R |
Appendix D
Amenity Land Values To Be Used By Region
| London Boroughs | £250,000 per hectare |
| South East | £150,000 per hectare |
| South West | £75,000 per hectare |
| West Midlands | £75,000 per hectare |
| East Midlands | £75,000 per hectare |
| East | £100,000 per hectare |
| North East | £30,000 per hectare |
| North West | £75,000 per hectare |
| Yorkshire and Humber | £75,000 per hectare |
| South Wales (excl Cardiff) | £35,000 per hectare |
| Cardiff | £40,000 per hectare |
| Mid & N Wales | £30,000 per hectare |
1. Background.
The major issue facing the industry remains sustainability. In some areas there is only a few years capacity of land left available for burials. It is reported that some London Boroughs have no land available for the burial of the dead. Some of the legislation governing burial dates back centuries and is mainly concerned with the dignity of the deceased. Against this background the Government has set up a committee to look into the whole issue of burial and in particular the delicate issue of “re-use” of graves.
Britain is one of the only countries in Europe with a policy of not re-using graves, elsewhere it is commonly accepted as part of the culture. In previous centuries burial grounds in this country were continuously re-used and were ordinarily capable of accommodating the dead of the parish indefinitely. However following massive urban expansion in the 1820’s the existing grave yards were unable to cope and both the private and the municipal cemetery came into existence. This Victorian innovation for the veneration of the dead, brought about the concept of a grave “in perpetuity”. Hence, the problem of substantially full cemeteries, with little available land. This results in little income to meet increasing costs. Under current legislation LA’s are not legally required to provide a cemetery but where they do under the L.A. Cemeteries Order 1977 they have a duty to keep them in good order and repair. There is a particular health and safety problem with regard to old, unsafe headstones.
Cremation rapidly expanded in the later half of the twentieth century being promoted as the environmentally friendly alternative, settling at around 72% of the funeral across the country. However, with the European regulation on environmental emissions and in particular mercury, this is now coming into question. An emerging development is Natural Burial, although this is still only a small proportion of the funeral sector at present.
2. Valuation: general
2.1 Rental Evidence
No rental evidence is available for this class. If any rents come to the notice of a VO, they should be notified to CEO (Rating).
2.2 Local Authority hereditaments
Accounts returned have not disclosed any instances of operating profits being earned from this class of hereditament. Cemeteries operated by parish councils sometimes show a surplus, but this is normally found to be produced by precepts levied which are intended both to cover costs and to produce a fund for future capital expenditure. It may be concluded that since most local authority cemeteries are not capable of being operated for profit, they must be valued on the contractor’s basis. Natural burial sites operated by local authorities, are an exception to this rule (see Practice Note 2), although the presence of a Natural Burial site within a conventional cemetery or crematorium should not justify a departure from the valuation approach recommended below.
2.3 Accounts Evidence: Private hereditaments
A few private cemeteries may earn an operating profit, but no such accounts have been passed to CEO. It is likely that many private cemeteries are operated as part of a group and disaggregated accounts are claimed not to be available. If any accounts which demonstrate an operating profit come to the notice of a VO, they should be notified to CEO (Rating). It is however known that Natural Burial sites are capable of profitable operation (see Practice Note 2).
2.4 Woodland Burial Sites
Where a hereditament consists wholly of a woodland burial site, whether operated by a Local Authority, a Charity, or commercially, it should be valued in accordance with the practice note on Natural Burial Grounds.
This property is valued using the non-bulk server. The manual can be accessed here.
3. The Contractor’s Basis
3.1 The majority of cemeteries are likely to be valued on the contractor’s basis. This section provides guidance on the valuation of cemeteries using the contractor’s basis. The method remains similar to that adopted for R2000 which was discussed and agreed with representatives of cemetery operators in England and Wales.
3.2 Land Value
Different parts of the cemetery will attract different land values. The full land value depends upon the context of the hereditament:
-
in isolated rural locations, adopt amenity land value divided by 3.5,
-
in small villages, adopt a maximum of 50% of amenity value
-
in other locations, adopt amenity land value.
3.2.1 The following parts should be assessed at the full land value:
-
land needed for interments for the next 10 years or the existing unused remainder of the cemetery, whichever is the less. The number of interments in recent years should provide guidance on space requirements (see paragraph 3.13 below),
-
the sites of car parks, roads, pathways and existing buildings provided they are necessary and not superfluous, and
-
the area of any land which is not intended for interments, but is maintained as landscaping or screening.
3.2.2 Land needed for interments for between the next 10 and 15 years (where present) should be assessed at 50% of the full land value. The remainder of land needed for interments (where present) should be valued at 10% of the full land value.
3.2.3 Land already used for interments (utilised land), ignoring any areas which are completely neglected, should be assessed at between 10% and 50% of the full land value. A single percentage in this range should be adopted for all utilised land. For guidance where the utilised land has been used for burials wholly within the last 10 years, the appropriate percentage will be 50%, wholly within the last 30 years 25%, and wholly within the last 40 years 15%. Where to pitch within this range will depend on the mixture of burial dates, and:
-
the overall frequency of visits to graves in the cemetery. This can be judged by the presence of floral and other tributes, and
-
the extent to which common graves and family graves are re-used in the cemetery.
3.2.4 Areas of utilised land which are completed neglected should be ignored.
3.3 Site Improvements
Add the cost of site improvements: drainage, fencing, lighting, paths, roads, hard standings, and connections to services. Caution should be exercised where an amenity land value has been adopted which is drawn from evidence of transactions in playing fields or sports grounds, since such values are likely to reflect to some extent all the above improvements.
3.3.1 As overall guidance, it is recommended that a cost of £21,500 per hectare (location factor 1.0), excluding fees, is adopted to cover the full range of site improvements, other than buildings. Where the hereditament has minimal hard surfacing, lacks services and is bounded by hedges or fences rather than walls, this cost should be reduced to £15,000 per hectare (location factor 1.0). However, it is considered that existing site improvements on utilised land are largely superfluous. Therefore, as regards burial land, only unused land up to 15 years worth of supply and utilised land which is frequently visited should continue to attract an addition for site improvements. Burial land which is not frequently visited should have no addition for site improvement. In judging the amount of utilised land frequently visited regard should again be had to the presence of floral and other tributes. This will normally include up to the last 10 years of burials
3.4 Buildings
Add the cost of any existing buildings, provided that they are required. Buildings such as chapels which are now disused should be left out of account. Chapels which are in use, and which are not exempt, should be costed at between £770 and £1050 per sq m (location factor 1.0), depending upon quality of required finish. Apart from chapels, a limited range of buildings are normally found within cemeteries: stores and sheds are usually found; less common will be waiting rooms for mourners. These may be costed at between £190 - £770 per sq m GIA (location factor 1.0) depending upon quality. Costs for freestanding toilet blocks may be taken from the Practice Note for Public Conveniences.
3.5 Obsolescence
Deduct allowances for obsolescence. For this class of hereditament allowances on the age-related scale for non-industrial buildings (see Cost Guide) should be made only in respect of buildings. Exceptionally where buildings are larger than required to meet current needs, an additional allowance should be made; the object in such cases should be to arrive at an ARC which is consistent with the size of the required structure. No allowances should be made on land cost. Allowances in respect of site improvements such as fencing, roads and pathways should only be made where they are dilapidated, and should be related to the excess of abnormal repair costs over normal maintenance expenditure.
3.6 Stage 4 and 5
The final two stages of the contractor’s basis (decapitalisation and “stand back and look”) proceed in the normal way. VOs should not accept that the results of the contractor’s basis need to be adjusted in the light of receipts evidence. If accounts evidence for private cemeteries suggests a higher value than the contractor’s basis, this will tend to suggest that a profits basis approach is the preferred option.
3.7 Exhausted Cemeteries
Cemeteries which are maintained but exhausted should be valued as indicated above, but there is a greater likelihood that certain existing buildings will now be surplus to requirements and may be omitted from valuation. Cemeteries which are wholly derelict and overgrown cannot be said to be in rateable occupation.
3.8 Judgements as to unused land
VOs will need to judge the extent of unused land required to meet interment needs over a 10 and 15 year period on the basis that cemeteries meet a long-term need and that the hypothetical tenant will require a long prospect of continuance (paragraphs 3.2.1 and 3.2.2 above). To make this judgement, VOs may require evidence of current annual burial numbers. In requesting this information they should seek:
(i) the average annual aggregate number of new graves opened and plots leased/sold in the period 1994-2008. Where these statistics are not available, the average annual number of interments (excluding cremated remains) over this period will be an acceptable proxy, but may exaggerate land requirements where burials have been taking place in existing graves
(ii) standard (or average) plot sizes.
4. Treatment of utilised land
4.1 The following arguments are recommended to justify the practice of valuing so-called “exhausted land”.
(i) The motive for occupation of a cemetery is the provision of a public service, not profit; the appropriate valuation basis is therefore by reference to cost and not to revenue. Cemeteries do not earn net income, even where the proportion of unused land is very high. As in other cases involving valuation of hereditaments occupied for the public good, no account should be taken of revenue which fails to produce a surplus over operating costs (see the Plymouth appeals [1995 RA 69]). There is therefore no valid distinction to be made between land within a cemetery which is capable of producing a gross income and other land which is not.
(ii) Land which is incapable of accommodating further interments is often maintained in a tidy condition by the operator of a cemetery who is motivated by a need to provide a fitting resting place for human remains and to satisfy the needs of the bereaved. The use made of such land is very similar to that of memorial gardens within crematoria. The maintenance of such areas within cemeteries, often at considerable expense, will not be undertaken unless some benefit is derived; this benefit, which is social rather than commercial, indicates beneficial occupation and requires a value to be ascribed. Neglect of such areas may indicate that no such motive exists and could justify a lower or nil value.
(iii) Land occupied by existing graves may be capable of accommodating additional interments. In some cemeteries there are requirements that the first body to be deposited in a grave is buried at sufficient depth to allow further burials above. This practice is likely to become more common, especially in areas where land availability for cemetery use is limited. In the cemetery featured in the case of Bingley UDC v Melville VO (1969 RA 681) more burials were actually taking place in existing graves than in unused land. While the practice of multiple burials in a family grave may be less common than previously, unrelated burial within existing graves is possible where the previous burial right has lapsed.
(iv) Previous practice for the 1990 List (where that involved assigning nil value to so-called “exhausted” land) does not bind the VO for subsequent Lists. Revaluation is an opportunity to reconsider approaches to valuation and the determining considerations should be those raised above; in this instance they should be regarded as of greater weight than precedent. Precedent is, in fact, not entirely consistent. In the leading case on valuation of this class, Bingley UDC v Melville (VO), the VO succeeded in resisting the suggestion that a profits basis was mandatory; in doing so the VO valued all the land within the 88% “exhausted” cemetery. This practice was not challenged.