Crematoria

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1. Co-ordination

Crematoria are subject to co-ordination procedures as outlined in the relevant Practice Note.

2. Description

2.1        Design of Crematoria

Cremation is regulated by various statutes and regulations starting with The Cremation Act 1902, which empowers the burial authorities to establish crematoria, but no crematorium may be nearer than 50 yards from a highway or 200 yards from any dwelling house, without the written consent of the owners. In London Boroughs the 200 yards has been reduced to 100 yards. Crematoria cannot be situated in the consecrated part of a burial ground of a Burial Authority. It is an offence to cremate except in accordance with the Act and the regulations.

Crematoria vary greatly in design and size. Actual hereditaments may fall short of this ideal in some respects. The common features normally found are one or more chapels, administration offices, waiting rooms, vestry, committal rooms, crematory and cremators and toilets. There is a frequently a covered entrance known as a ‘porte cochere’ to shelter mourners waiting to enter the chapel, and other open sided covered areas, sometimes resembling cloisters, to allow mourners to congregate and examine wreaths, floral tributes etc after the service.

Externally there will be car parking and usually extensive landscaped grounds with a garden of remembrance. There may also be columbaria (niches for the reception of urns containing ashes) and sometimes a separate chapel of remembrance purely for private devotions.

2.2        Cremators

The older type of cremator is known as a reverberatory furnace. The coffin is consumed on a shallow hearth by a flame passing over it and heating a low roof. Firing may be oil, gas, coke or pulverised coal. Most of the heat is radiated from the roof of the furnace.

The modern type is a direct burn furnace where the whole interior of the furnace is heated. A typical modern cremator is computer-controlled, with two furnaces side by side within a steel cased framework which is refractory lined. Where firing is by gas, external fans supply both forced and induced draught. A typical size is approximately 3.6 by 3.3 by 2.6 metres high. The normal working temperature is 800 degrees Celsius, although this rises to about 1,100 degrees Celsius by the end of a working day. Modern cremators monitor the exhaust gases for pollutants and air flow is adjusted automatically.

2.3        Crematorium Size

Before a crematorium is designed, research is undertaken to ascertain the proposed likely throughput. This will determine the number of cremators and the number of chapels which are required.

2.4        Crematorium Operation

Although local authorities are not obliged to provide them, many crematoria are municipal, although there is a substantial private sector involvement. Many crematoria make other charges apart from the basic cremation fee for services associated with the cremation such as, the use of the chapel, scattering of ashes, music, floral decorations, and medical referee’s fees. More substantial ancillary income is earned from sales and placing of memorials, and other additions to the service, such as audio-visual services, and keepsakes.

3. Survey Requirements

3.1 Basis of Measurement

The basis of measurement for all buildings should be Gross Internal Area, as defined in the Code of Measuring Practice for Rating Purposes.

The following data should also be recorded:

  • Total site area.
  • Any area used purely for screening purposes (e.g. woodland).
  • (In crematoria not situated within cemeteries) the area of any land reserved for the future interment of ashes in urns.
  • Area of car parks.
  • Perimeter length and type of fence/wall.
  • Annual number of cremations, and other relevant receipts and expenditure information
  • Date crematorium opened.
  • Location and approximate distance away of other crematorium in the locality

4. Basis of Valuation

4.1        General

In the absence of significant rental evidence, reliance must be placed on the receipts and expenditure or contractor’s bases. Any rental evidence which comes to light at any stage should be passed to the National Valuation Unit.

Crematoria are capable of being operated for profit. Some are in private operation, and new private crematoria are being developed. Local authority crematoria are provided as a public service, but nevertheless normally earn a surplus of income over expenditure. No distinction should be made between the two sectors in terms of overall levels of value. In most cases if vacant and to let the hereditaments may attract either a municipal or a private tenant.

The receipts and expenditure basis should be applied to both private and local authority crematoria.

Detailed advice about the application of the receipts and expenditure basis is provided in Practice Notes.

4.2        Combined Cemeteries and Crematoria

Combined cemeteries and crematoria, in a single hereditament, should be valued in accordance with para 4.1. 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 (see para 5.1 below).

5. Case Law and Valuation Considerations

5.1        No Set-off of Losses Against Profits

In Gudgion (VO) v Croydon 1970 RA 341, the Lands Tribunal Member held that in the case of a hereditament comprising a loss-making cemetery and a profitable crematorium, it was wrong to set-off the losses from the former against the profits from the latter.

5.2        Surplusage – No Allowance for Unused Capacity

In the same case the Member rejected a surplusage allowance based on a crude comparison of the maximum number of cremations per annum which the hereditament was capable of accommodating, and the much smaller actual number of cremations per annum which could be anticipated at the date of valuation. It was pointed out that this comparison ignored the need to ensure that the crematorium was capable of meeting the peak period demand. A degree of surplusage is therefore unavoidable and does not justify an allowance, unless it exceeds what is required to meet peak period demand.

5.3        Cemetery Value in Combined Hereditament

Also in the same case, the Member declined to add any element in the final valuation in respect of the loss-making cemetery. This aspect of the decision was made on the facts of the particular case where most of the cemetery was exhausted and no argument was put as to the contribution which the cemetery land made to the setting of the crematorium.

Practice note: 2023 - crematoria (with and without cemeteries) (National Scheme)

1. Market Knowledge

Since 2015 there has been an increase in average cremation fees in England and Wales of over twenty three percent.

The practice of trying to restrict cremation fees employed by some local authorities in the past has now largely disappeared. There are now few crematoria that are not achieving a surplus and with large private companies involved in the provision of cremation services, occupiers in this sector are driven by a profit motive.

There have been thirty-three new crematoria built since 2015, an increase of circa 12% which is broadly in line with the general increase in the numbers of cremations during the period to 2018. This reflects the continuing trend towards cremations when viewed as a percentage of overall deaths.

These new crematoria have largely been set up to compete with established locations that are carrying out higher than average cremation numbers.

The impact of Covid-19 saw a further rise in cremations throughout 2020 contributing to an overall increase since 2015 of around 26%. Excluding the impact of Covid-19 and reflecting the wider market in terms of increased provision and popularity of cremation would indicate an average increase in cremation numbers of circa 12%. When establishing the fair maintainable trade i.e. cremation numbers, the foreseeable impact of Covid-19 should be taken into account as they would have been anticipated by the parties at the AVD.

2. Changes from the last Practice Note

There is no significant change to the valuation approach for 2023. Reference to the Environmental Surcharge has been removed as it is no longer appropriate.

3. Ratepayer Discussions

There have been no discussions as yet with ratepayer representatives. However a similar valuation scheme to that used previously has been adopted. This was devised from an analysis of financial information for a number of crematoria across a range of sites of different ages and characteristics.

These characteristics are reflected in the shortened receipts and expenditure valuation by the inclusion of appropriate allowances.

4. Valuation Scheme

No rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publicly available information that will aid the valuation process and these have been incorporated within the practice note.

4.1 Stage One

It is firstly necessary to establish a level of fair maintainable cremations for a site as at 1 April 2021.

The fair maintainable cremation figure should be chosen carefully to avoid any temporary changes that might affect a yearly figure. As stated above pre-Covid numbers have been considered alongside its wider foreseeable impact in order to obtain an acceptable figure.

Appendix A below gives comprehensive cremation figures for the five years leading up to the AVD relating to locations throughout England and Wales.

A material change of circumstances may occur when a new crematorium is opened close to an established business. The new crematorium may have a significant effect on the level of maintainable cremations of the established business.

4.2 Stage Two

It is then necessary to establish the cremation fee that is being charged at the AVD. Fee charges at the AVD are shown for crematoria in England and Wales in Appendix B.

When investigating fee charges, care should be taken to establish that the fee is not too low for the region in which the crematorium is placed.

If it is judged that the occupier is not charging a commercial fee, it is permissible to look at fees of neighbouring crematoria to establish an average fee figure.

Once the fair maintainable cremation figure and the fee charge is established, it is possible to establish a total gross income from cremations by multiplication.

4.3 Stage Three

Once a gross income from cremations has been calculated, it is then necessary to deduct a sum for non- chargeable cremations. A crematorium may cremate the remains of those who are unable to afford a cremation in its area free of charge and charges are not levied for foetal remains.

An investigation of accounts shows that a deduction of 2.5% from the income from cremations figure should be made.

From the resultant amount a sum to reflect the medical referee charge should be deducted. This figure is calculated by multiplying the fair maintainable cremations by £20.

Once these deductions are made, a total cremation income is achieved.

4.4 Stage Four

It is then necessary to establish an income to the operator from memorials as at the AVD. This figure should reflect an amount of total revenue less cost of purchase only.

As with fees, care should be taken to establish that memorials are being sold on a commercial basis and it is permissible to look at sums raised at neighbouring crematoria to establish an average figure.

4.5 Stage Five

After establishing a total income figure for cremations and memorials, it is then necessary to calculate a percentage of revenue to establish a rental figure.

Analysis of accounts has established figures outlined in the table shown in Appendix C.

4.6 Stage Six

A final deduction from the rental figure is to be made to reflect the level of operating costs associated with the site characteristics for various site age bands. The allowances to reflect the operating costs involved and the age bands are shown in Appendix D.

4.7 Valuation Records

Crematoria valuations are carried out on a stand-alone spreadsheet and copies stored in the hereditament EDRM folder.

Appendix A

CREMATION VOLUMES
Supplied by Federation of Burial and Cremation Authorities          
Revised: September 2021 updated cremation statistics          
CREMATORIA by County 2016 2017 2018 2019 2020
BRISTOL (3)          
Bristol (Canford) 1,569 1,548 1,604 1,320 1,493
Bristol (South) 1,912 1,924 1,976 1,912 1,833
Bristol (Westerleigh) 2,515 2,705 2,770 2,632 3,211
           
BEDFORDSHIRE (2)          
Bedford 1,766 1,814 1,724 1,744 1,824
Luton 1,837 1,819 1,582 1,565 1,884
           
BERKSHIRE (4)          
Bracknell (Easthampstead) 1,997 1,899 1,966 2,009 2,396
Reading 1,731 1,809 1,693 1,646 1,898
Slough 1,174 1,176 1,392 1,358 1,368
Thatham (West Berkshire) 1,159 1,144 1,169 1,127 1,302
           
BUCKINGHAMSHIRE (4)          
Amersham (Chilterns) 3,491 3,764 3,840 3,195 3,597
Aylesbury Vale (Opened Feb 2019)       377 762
Bierton (Opened April 2019)       279 781
Milton Keynes 2,048 2,008 2,144 1,914 1,784
           
CAMBRIDGESHIRE (3)          
Cambridge 2,786 2,683 2,240 1,959 2,120
March 910 1,011 1,037 1,071 1,205
Peterborough 2,154 2,242 2,215 2,108 2,227
           
CHESHIRE (7)          
Chester 2,039 1,986 1,993 1,743 1,941
Crewe 1,108 1,100 1,191 1,115 1,311
Lach Dennis (Birches) (Opened Apr 2020)         138
Macclesfield 1,664 1,669 1,789 1,760 2,005
Northwich (Vale Royal) 1,098 1,105 1,148 1,134 1,349
Warrington 1,952 1,921 2,043 1,998 2,227
Widnes (Halton) 700 633 756 913 1,208
           
CLEVELAND (3)          
Hartlepool 902 931 918 970 1,048
Kirkleatham 1,089 1,175 1,357 1,469 1,956
Middlesborough 3,110 3,118 3,128 2,799 2,241
           
CORNWALL (3)          
Bodmin 1,631 1,589 1,754 1,828 2,224
Camborne 1,259 1,394 1,450 1,317 1,426
Truro (Cornwall) 1,643 1,586 1,660 1,476 1,580
           
CUMBRIA (4)          
Barrow-in-Furness 1,002 950 736 905 1,062
Beetham Hall   713 1,011 973 1,270
Carlisle 1,556 1,516 1,553 1,531 1,696
Whitehaven (Copeland) 946 1,047 1,039 1,015 1,269
           
DERBYSHIRE (4)          
Alfreton (Amber Valley) 1,190 1,341 1,489 1,434 1,640
Aston-on-Trent (Opened Jul ’18)     182 592 857
Chesterfield 2,178 2,339 2,174 2,094 2,424
Derby (Markeaton) 2,591 2,652 2,593 2,101 2,305
           
DEVON (6)          
Barnstaple (North Devon) 1,573 1,597 1,619 1,530 1,607
Exeter & Devon 2,443 2,376 2,623 2,830 2,605
Plymouth (Efford) 1,166 1,245 1,259 1,178 593
Plymouth (Weston Mill) 1,701 1,592 1,599 1,550 1,964
Torquay 2,505 2,476 2,375 2,267 2,544
Whimple (East Devon) 1,566 1,569 1,601 1,626 2,294
           
DORSET (4)          
Bournemouth 3,300 3,529 3,155 2,938 4,066
Poole 2,610 2,408 2,126 1,762 449
Purbeck (Opened Sep ’17)   137 755 992 1,401
Weymouth 1,362 1,299 1,355 1,283 1,349
           
DURHAM (5)          
Darlington 1,636 1,642 1,735 1,666 1,847
Durham 2,313 2,299 2,413 2,343 2,726
Mountsett (Dipton) 1,391 1,371 1,401 1,383 1,635
Stockton-on-Tees (Opened Sep 2019)       250 1,249
Wear Valley 962 966 1,043 1,174 1,577
           
ESSEX (11)          
Basildon 2,275 2,237 2,295 2,314 2,722
Braintree 962 1,054 1,197 1,101 1,367
Brentwood 734 856 945 936 1,160
Chelmsford 2,181 2,154 2,135 2,193 2,205
Colchester 1,453 1,480 1,494 1,577 1,629
Harlow 1,824 1,719 1,575 1,485 1,619
Redbridge (Hainault) 1,321 1,234 1,312 1,265 1,832
Saffron Walden (Cam Valley) (Opened Jan 2018)     635 890 1,291
Southend-on-Sea 2,420 2,514 2,623 2,299 2,574
South Essex 3,193 3,211 3,012 2,955 3,288
Weeley (Tendring) 1,703 1,663 1,691 1,677 1,403
           
GLOUCESTERSHIRE (3)          
Cheltenham 2,047 1,945 1,067 1,498 1,924
Gloucester (Coney Hill) 1,814 1,811 2,165 1,795 1,827
Forest of Dean 1,071 1,079 962 921 1,071
           
HAMPSHIRE (8)          
Aldershot (Rushmoor) 1,646 1,714 1,728 1,482 1,511
Andover (Opened Dec 2018)       2,374 5,465
Basingstoke 1,776 1,838 1,856 1,799 1,950
Havant 1,542 1,662 1,790 1,917 2,230
Portchester 3,355 3,334 3,329 3,179 3,478
Romsey (Opened Aug 2017)   309 1,316 1,451 2,044
Southampton 2,351 2,296 1,710 1,380 1,584
Southampton (Wessex Vale) 1,850 1,832 1,723 1,686 1,978
           
HEREFORDSHIRE (1)          
Hereford 1,660 1,605 1,728 1,633 1,807
           
HERTFORDSHIRE (4)          
Harwood Park (Stevenage) 2,367 2,135 1,854 1,670 1,778
Hitchin (Opened Jun 2017)   637 1,363 1,295 1,539
Hoddesdon (Woollensbrook) (Opened Mar 2017)   402 833 864 1,131
West Hertfordshire 3,114 3,273 3,115 3,062 3,347
           
ISLE of WIGHT (1)          
Whippingham 1,468 1,548 1,530 1,510 1,700
           
KENT (9)          
Barham (Kent) 2,472 2,513 2,408 2,360 2,827
Charing (Kent) 1,408 1,397 1,521 1,380 1,747
Folkestone 668 789 830 863 913
Gravesend (Opened Jan 2017) 3 1,054 1,615 1,780 1,930
Maidstone 1,662 1,635 1,728 1,651 2,010
Margate (Thanet) 1,707 1,648 1,710 1,570 1,856
Medway 2,632 1,957 1,906 1,880 2,612
Sittingbourne (Opened Aug 2003) 1,217 1,232 1,384 1,426 1,523
Tunbridge Wells 2,346 2,414 2,572 2,288 2,222
           
LANCASHIRE (9)          
Accrington (Hyndburn) 980 1,033 1,094 1,066 1,283
Blackburn 1,301 1,224 1,240 1,236 1,298
Blackpool 1,983 1,998 2,015 1,954 2,508
Burnley 1,504 1,621 1,677 1,498 1,848
Chorley (Opened Jul 2007) 1,191 1,231 1,362 1,677 2,050
Lancaster & Morecambe 1,829 1,224 1,118 1,077 1,313
Lytham St. Annes (Fylde) 1,747 1,755 1,795 1,662 1,594
Ormskirk 695 973 1,073 1,078 1,528
Preston 1,391 1,457 1,425 1,387 1,427
           
LEICESTERSHIRE (4)          
Countesthorpe (South Leicester) 1,462 1,387 1,257 1,367 1,725
Great Glen (Opened Mar 2017)   506 982 1,023 1,287
Leicester 2,364 2,119 1,976 1,785 2,133
Loughborough 1,695 1,571 1,613 1,558 1,757
           
LINCOLNSHIRE (8)          
Alford (Opened Nov 2007) 1,033 1,110 1,124 1,089 1,243
Boston 883 981 927 911 852
Gainsborough (Opened Jan 2020)         479
Grantham 1,094 1,154 1,127 1,031 1,262
Great Grimsby 1,769 1,750 1,729 1,737 1,880
Lincoln 1,850 1,690 2,088 1,972 1,937
Scunthorpe 1,638 1,690 1,791 1,644 1,533
South Lincs 803 948 982 1,028 1,287
           
LONDON (24)          
Beckenham 1,653 1,502 1,606 1,520 1,689
Croydon 1,758 1,772 1,762 1,661 2,061
Eltham 3,875 3,680 3,606 3,364 3,260
Enfield (Haringey) 2,024 1,874 1,879 1,744 2,103
Golders Green 2,049 2,313 2,343 2,331 2,736
Hendon (Barnet) 995 1,061 1,132 1,105 1,618
Honor Oak (Southwark) 1,315 1,948 1,896 1,841 2,201
Islington 909 960 885 1,000 1,247
Kingston-upon-Thames 964 919 947 899 1,180
Lambeth 791 675 824 755 769
Lewisham 1,223 1,235 1,340 1,151 1,249
London (City) 2,432 2,474 2,536 2,374 2,711
London (East) 520 451 499 538 688
London (South) - Streatham 888 836 770 842 1,135
London (West) 1,027 1,025 1,009 1,087 1,190
Manor Park 380 465 407 356 317
Mortlake 2,343 2,292 2,312 2,203 2,442
New Southgate 807 836 786 780 899
North-East Surrey 1,726 1,903 2,013 1,837 2,416
Putney Vale (Wandsworth) 1,281 1,232 1,195 1,153 1,351
Ruislip (Breakspear) 3,082 3,062 3,048 3,017 3,263
St.Marylebone 674 682 712 511 664
South-West Middlesex 2,374 2,365 2,632 2,497 2,974
Norwood (Lambeth) 909 530 516 523 622
           
MANCHESTER GREATER (14)          
Altrincham (Trafford) 1,552 1,668 1,647 1,584 1,799
Atherton (Howe Bridge) 1,186 1,199 1,208 1,158 1,858
Bolton 2,195 2,112 2,099 2,060 2,290
Bury (East Lancashire) 1,011 1,049 1,078 1,111 1,371
Dukinfield (Tameside) 2,035 2,086 2,157 2,067 2,332
Manchester (Blackley) 1,112 1,095 1,152 1,122 1,278
M/C : Chorlton-cum-Hardy 2,021 1,991 1,996 1,915 2,179
Middleton (Rochdale) 377 390 389 412 429
Oldham 1,586 1,502 1,581 1,656 1,897
Peel Green 669 701 632 633 703
Rochdale 1,322 1,268 1,205 1,115 1,435
Salford 1,167 1,120 1,119 1,104 1,472
Stockport 2,479 2,569 2,657 2,628 3,146
Wigan 1,128 1,218 1,185 1,231 1,313
           
MERSEYSIDE (6)          
Birkenhead (Wirral) 3,229 3,041 3,260 3,174 3,627
Liverpool (Anfield) 2,188 2,054 1,946 1,922 2,356
Liverpool (Springwood) 2,343 2,389 2,487 2,344 2,769
St.Helens 2,512 2,401 2,411 2,459 2,604
Southport (Sefton) 1,399 1,198 1,232 1,189 1,274
Thorton (Sefton) 1,250 1,303 1,460 1,469 1,687
           
NORFOLK (5)          
Breckland (Opened Jul 2019)       404 1,210
Cromer (Opened Jan 2017)   749 859 822 1,016
Great Yarmouth 1,593 1,434 1,471 1,394 1,420
King’s Lynn 2,209 2,130 2,194 1,985 2,098
Norwich (Earlham Road) 1,648 1,558 1,513 1,210 1,054
Norwich (Horsham St. Faith) 2,242 1,824 1,795 1,719 1,822
           
NORTHAMPTONSHIRE (3)          
Kettering 2,427 2,017 1,911 1,797 1,964
Northampton 1,667 1,747 1,781 1,699 2,042
Wellingborough (Nene Valley) (Opened Sep 2016) 181 695 896 944 1,278
           
NORTHUMBERLAND (1)          
Blyth 1,566 1,590 1,581 1,544 1,734
           
NOTTINGHAMSHIRE (7)          
Bassetlaw (Opened Aug 2018)     234 757 821
Bramcote 2,973 2,762 2,639 2,530 2,703
Gedling (Opened Jan 2017)   998 1,371 1,444 1,648
Mansfield & District 2,588 2,501 2,371 2,227 2,532
Nottingham 2,181 1,839 1,816 1,753 1,913
Retford (Barnby Moor) (Opened Feb 2019)       469 1,152
Sherwood Forest 1,177 1,131 1,048 735 857
           
OXFORDSHIRE (4)          
Abingdon 1,423 1,579 1,538 1,555 1,725
Banbury 1,072 991 1,106 1,077 1,281
Kidlington (North Oxfordshire) (Opened Oct 2020)         149
Oxford 1,629 1,539 1,877 1,583 1,759
           
SHROPSHIRE (2)          
Shrewsbury 1,977 1,902 1,933 1,967 2,101
Telford 1,480 1,563 1,566 1,605 2,020
           
SOMERSET (6)          
Bath 1,657 1,645 1,579 1,474 1,666
Shepton Mallet (Mendip) 708 801 739 830 935
Sedgemoor 870 971 1,056 1,063 1,348
Taunton 1,991 1,998 2,476 1,960 2,343
Weston-Super-Mare 1,376 1,336 1,359 1,400 1,611
Yeovil 1,718 1,752 1,750 1,623 1,673
           
STAFFORDSHIRE (6)          
Bretby (Burton-on-Trent) 1,766 1,835 2,087 2,208 3,063
Cannock Chase (Opened Apr 2021)          
Lichfield 418 726 864 870 1,050
Newcastle-under-Lyme 1,592 1,507 1,689 1,658 1,714
Stafford 1,848 1,906 1,911 1,796 2,185
Stoke-on-Trent 2,165 2,303 2,445 2,195 2,740
           
SUFFOLK (4)          
Bury St.Edmunds 2,288 2,270 2,345 2,295 2,458
Ipswich 820 893 960 862 1,162
Nacton (Seven Hills) 1,811 1,874 1,928 1,871 2,105
Waveney 772 1,144 1,292 1,230 1,423
           
SURREY (3)          
Guildford 1,741 1,434 1,582 1,416 1,897
Leatherhead 2,182 2,282 2,147 2,068 1,767
Woking 1,619 1,651 1,750 2,028 1,882
           
SUSSEX EAST (5)          
Brighton (The Downs) 1,285 1,127 1,174 1,216 1,716
Brighton (Woodvale) 2,018 1,967 2,046 1,821 1,912
Eastbourne 2,626 2,554 2,689 2,293 2,151
Hastings 1,448 1,480 1,517 1,421 1,562
Wealden (Horam) (Opened May 2019)       370 882
           
SUSSEX WEST (3)          
Chichester 1,906 1,838 1,860 1,803 2,206
Crawley (Surrey & Sussex) 3,017 3,065 3,027 2,930 3,311
Worthing 3,266 3,626 3,469 3,490 3,765
           
TYNE & WEAR (7)          
Birtley (Gateshead) 459 515 369 473 247
Gateshead (Saltwell) 1,338 1,346 1,471 1,284 1,746
Newcastle-upon-Tyne 2,962 2,926 2,941 2,864 3,253
South Shields (Tyneside) 1,442 1,502 1,623 1,461 1,671
Sunderland 2,432 2,473 2,456 2,493 2,919
Tynemouth (North Tyneside) 1,094 1,075 1,117 1,165 1,252
Whitley Bay (North Tyneside) 941 1,062 1,046 1,071 1,124
           
WALES (18)          
Aberdare (Llwydcoed) 1,258 1,480 1,527 1,458 1,819
Aberystwyth 697 659 755 721 809
Bangor (Arfon) 1,077 1,112 1,200 1,170 1,180
Barry (Vale of Glamorgan) 1,014 1,171 1,320 1,348 1,503
Blackwood (Sirhowy Valley) (Opened Feb 2021)          
Bridgend (Coychurch) 1,589 1,620 1,614 1,625 1,931
Cardiff 2,787 2,820 3,000 2,705 3,148
Colwyn Bay 1,439 1,047 1,110 1,017 1,173
Gwent 2,970 2,945 2,434 2,301 2,087
Llanelli (New 2002) 1,386 1,479 1,555 1,443 1,800
Margam (Port Talbot) 1,536 1,496 1,521 1,486 1,694
Narbeth (West Wales) 1,432 1,511 1,609 1,607 1,690
Newport (Opened Nov 2017)   70 917 998 1,516
Northop (Opened Jun 2018)     384 951 1,322
Pontypridd 1,352 1,147 1,120 1,177 1,520
St Asaph (Opened May 2016) 619 1,178 1,206 1,102 1,238
Swansea 2,083 2,086 2,054 1,885 2,060
Wrexham (Pentrebychan) 1,976 1,874 1,834 1,609 1,717
           
WARWICKSHIRE (4)          
Coleshill (Solihull / Woodlands) 819 943 909 882 1,030
Leamington Spa (Mid Warwicks) 1,711 1,880 1,979 1,725 1,846
Nuneaton 1,928 1,988 2,116 2,098 2,341
Rugby (Rainsbrook) 875 871 963 961 1,022
           
WEST MIDLANDS (12)          
Birmingham (Lodge Hill) 1,937 2,071 1,927 1,752 1,937
Birmingham (Perry Barr) 932 729 663 836 1,138
Birmingham (Sutton Coldfield) 1,919 1,947 1,965 1,802 1,910
Birmingham (Yardley) 1,173 1,671 1,192 865 1,338
Coventry 2,478 2,600 2,508 2,405 2,710
Dudley (Gornal Wood) 1,765 1,756 1,852 1,871 2,373
Rowley Regis (Sandwell) 914 1,049 1,107 1,084 1,410
Solihull (Robin Hood) 1,877 1,223 2,001 2,026 2,350
Stourbridge (Dudley) 1,328 1,390 1,507 1,372 1,076
Walsall 2,009 2,092 2,149 2,013 2,530
West Bromwich (Sandwell) 2,038 2,143 2,238 2,118 2,521
Wolverhampton 2,570 2,730 2,829 2,475 2,563
           
WILTSHIRE (4)          
Royal Wooton Bassett (Opened Oct 2018)     215 944 1,202
Salisbury 1,509 1,569 1,507 1,365 1,372
Swindon (Thamesdown) 2,001 2,090 1,956 1,447 1,528
West Wiltshire 2,018 2,086 2,071 1,824 2,203
           
WORCESTERSHIRE (4)          
Pershore (Opened Dec 2018)     43 1,010 1,526
Redditch 1,743 1,620 1,763 1,521 1,872
Stourport (Wyre Forest) 1,036 1,099 1,172 1,154 1,443
Worcester 1,942 2,187 2,345 1,757 1,923
           
YORKSHIRE EAST (3)          
East Riding 1,173 1,198 1,228 1,237 1,651
Haltemprice (Willerby) 1,512 1,632 1,691 1,503 1,424
Hull 2,443 2,578 2,398 2,488 2,885
           
YORKSHIRE NORTH (4)          
Harrogate 1,584 1,615 1,652 1,558 1,894
Scarborough 1,156 1,163 1,149 1,143 1,192
Skipton (Craven) 1,026 1,012 1,030 1,106 1,459
York 2,304 2,267 2,370 2,436 2,467
           
YORKSHIRE SOUTH (6)          
Barnsley 1,932 2,120 2,274 2,129 2,819
Doncaster 2,528 2,550 2,545 2,379 2,849
Rotherham 1,978 1,913 1,899 1,975 2,326
Sheffield (City Road) 1,308 1,355 1,413 1,306 1,404
Sheffield (Grenoside) 2,016 2,032 2,159 2,183 2,721
Sheffield (Hutcliffe Wood) 1,747 1,752 1,711 1,694 1,779
           
YORKSHIRE WEST (11)          
Bradford (Scholemoor) 1,107 1,089 1,082 1,059 1,152
Dewsbury Moor (Kirklees) 1,365 1,290 1,429 542 1,274
Halifax (Calderdale) 1,775 1,882 1,951 1,895 2,222
Huddersfield (Kirklees) 1,714 1,749 1,573 1,994 1,791
Bradford (Keighley) 629 563 564 507 350
Leeds (Cottingley Hall) 1,589 1,753 1,692 1,741 1,722
Leeds (Lawnswood) 1,952 1,839 1,982 1,940 1,961
Pontefact (Wakefield) 1,902 1,982 2,068 2,010 2,220
Rawdon (Leeds) 1,940 2,015 1,945 1,866 1,954
Shipley (Bradford) 1,346 1,315 1,427 1,299 1,649
Wakefield 1,202 1,297 1,363 1,556 1,593

Appendix B

Fees at AVD - 01 April 2021

CREMATORIA by County AVD 2021
Bristol (3)  
Bristol (Canford) £940.00
Bristol (South) £940.00
Westerleigh £985.00
   
BEDFORDSHIRE (2)  
Bedford £849.95
Luton £780.00
   
BERKSHIRE (4)  
Bracknell (Easthampstead) £900.00
Reading £830.00
Slough £835.00
West Berkshire (Thatcham) £995.00
   
BUCKINGHAMSHIRE (4)  
Amersham (Chilterns) £650.00
Aylesbury Vale (Opened Feb 2019) £645.00
Bierton (Opened Apr 2019) £650.00
Milton Keynes £960.00
   
CAMBRIDGESHIRE (3)  
Cambridge £830.00
March £988.00
Peterborough £1,002.00
   
CHESHIRE (7)  
Chester £869.25
Crewe £750.00
Lach Dennis (Birches) (Opened Apr 2020) £875.00
Macclesfield £750.00
Northwich (Vale Royal) £875.00
Warrington £810.00
Widnes (Halton) £765.00
   
CLEVELAND (3)  
Hartlepool £761.00
Kirkleatham £890.00
Middlesborough £790.00
   
CORNWALL (3)  
Bodmin £999.00
Camborne £890.00
Truro £875.00
   
CUMBRIA (4)  
Barrow-in-Furness £906.00
Beetham Hall £975.00
Carlisle £870.00
Dissington (Whitehaven) £892.00
   
DERBYSHIRE (4)  
Alfreton (Amber Valley) £875.00
Aston-on-Trent (Opened Jul 2018) £729.00
Chesterfield £770.00
Derby (Markheaton) £782.00
   
DEVON (6)  
Barnstable £715.00
Exeter £999.00
Plymouth (Efford) £915.00
Plymouth (Weston Mill) £915.00
Torquay £995.00
Whimple £895.00
   
DORSET (4)  
Bournemouth £805.00
Poole £805.00
Purbeck (Opened Sep 2017) £538.00
Weymouth £830.00
   
DURHAM (5)  
Darlington £900.00
Durham £720.00
Mountsett [Dipton] £720.00
Stockton-on-Tees (Opened Sep 2019) £765.00
Wear Valley £884.00
   
ESSEX (11)  
Basildon £995.00
Braintree £999.00
Brentwood £973.00
Chelmsford £793.00
Colchester £809.00
Harlow £970.00
Redbridge/ Forest Park £970.00
Saffron Walden (Opened Jan 2018) £850.00
Southend-on-Sea £785.00
South Essex £955.00
Weeley (Tendring) £775.00
   
GLOUCESTERSHIRE (3)  
Cheltenham £915.00
Gloucester (Coney Hill) £912.00
Forest of Dean £930.00
   
HAMPSHIRE (8)  
Aldershot (Rushmoor) £926.00
Andover (Opened Dec 2018) £900.00
Basingstoke £1,025.00
Havant £895.00
Portchester £650.00
Romsey (Opened Aug 2017) £945.00
Southampton £860.00
Southampton (WESSEX VALE) £945.00
H  
HEREFORDSHIRE(1)  
Hereford £744.00
   
HERTFORDSHIRE (4)  
Harwood Park (Stevenage) £1,025.00
Hitchin (Opened Jun 2017) £951.00
Hoddesdon (Woollensbrook) (Opened Mar 2017) £960.00
West Hertfordshire £700.00
   
   
ISLE of WIGHT (1)  
Whippingham £863.00
   
KENT (9)  
Barham £975.00
Charing £975.00
Folkestone £999.00
Gravesend (Opened Jan 2017) £765.00
Maidstone £710.00
Margate (Thanet) £885.00
Medway £710.00
Sittingbourne £765.00
Tunbridge Wells £820.00
   
LANCASHIRE (9)  
Accrington (Hyndburn) £720.00
Blackburn £805.00
Blackpool £765.00
Burnley £797.00
Chorley £999.00
Lancaster & Morecambe £1,055.00
Lytham St. Annes (Fylde) £753.00
Ormskirk (West Lancs) £870.00
Preston £753.00
   
LEICESTERSHIRE (4)  
Countesthorpe (South Leicester) £965.00
Great Glen £915.00
Leicester £890.00
Loughborough £1,035.00
   
LINCOLNSHIRE (8)  
Alford £720.00
Boston £760.00
Gainsborough (Opened Jan 2020) £805.00
Grantham £999.00
Great Grimsby £705.00
Lincoln £795.00
Scunthorpe £715.00
South Lincs £795.00
   
LONDON (24)  
Beckenham £1,070.00
Croydon £885.00
Eltham £722.00
Enfield (Haringey) £949.00
Golders Green £730.00
Hendon (Barnet) £655.00
Honor Oak (Southwark) £772.00
Islington £650.00
Kingston-upon-Thames £670.00
Lambeth £695.00
Lewisham £650.00
London (City of) £465.00
London (East) £844.00
London (South) - Streatham £999.00
London (West) £685.00
Manor Park £875.00
Mortlake £620.00
New Southgate £925.00
North-East Surrey £605.00
Putney Vale (Wandsworth) £625.00
Ruislip (Breakspear) £649.00
St.Marylebone £645.00
South-West Middlesex £535.00
West Norwood £695.00
   
MANCESTER GREATER (14)  
Altrincham (Trafford) £750.00
Atherton (Howe Bridge) £885.00
Bolton £875.00
Bury (East Lancashire) £999.00
Dukinfield (Tameside) £745.00
Manchester (Blackley) £729.00
M/C: Chorlton-cum-Hardy £795.00
Middleton (Rochdale) £754.00
Oldham £732.00
Peel Green £778.00
Rochdale £754.00
Salford £778.00
Stockport £675.00
Wigan £731.00
   
MERSEYSIDE (6)  
Birkenhead (Wirral) £800.00
Liverpool (Anfield) £871.00
Liverpool (Springwood) £871.00
St.Helens £638.00
Southport (Sefton) £860.00
Thorton (Crosby) £860.00
   
NORFOLK (6)  
Norwich (Norwich Road, Scoulton) (Breckland) £840.00
Cromer (Opened in Jan 2017) £980.00
Great Yarmouth £840.00
King’s Lynn £799.00
Norwich (Earlham Road) £1,060.00
Norwich (Horsham St. Faith) £1,060.00
   
NORTHAMPTONSHIRE (3)  
Kettering £878.00
Northampton £1,070.00
Wellingborough £899.00
   
NORTHUMBERLAND (1)  
Blyth £820.00
   
NOTTINGHAMSHIRE (7)  
Bassetlaw (Opened Aug 2018) (Babworth) £820.00
Bramcote £730.00
Gedling (Opened Jan 2017) £770.00
Mansfield £817.00
Nottingham £700.00
Retford (Barnby Moor) (Opened Feb 2019) £815.00
Sherwood Forest £999.00
   
OXFORDSHIRE (4)  
Abingdon (South Oxfordshire) £1,040.00
Banbury £915.00
Kidlington (North Oxfordshire) (Opened Oct 2020) £1,040.00
Oxford £1,070.00
   
SHROPSHIRE (2)  
Shrewsbury £766.00
Telford £924.00
   
SOMERSET (6)  
Bath £953.00
Mendip (Shepton Mallet) £909.00
Sedgemoor £875.00
Taunton £820.00
Weston-Super-Mare £978.00
Yeovil £780.00
   
STAFFORDSHIRE (6)  
Bretby (Burton-on-Trent) £730.00
Cannock Chase (Opened Apr 2021) £860.00
Lichfield £715.00
Newcastle-under-Lyme £767.00
Stafford £755.00
Stoke-on-Trent £750.00
   
SUFFOLK (4)  
Bury St.Edmunds £985.00
Ipswich £773.00
Nacton (Seven Hills) £775.00
Waveney £900.00
   
SURREY (3)  
Guildford £925.00
Leatherhead £1,070.00
Woking £848.50
   
SUSSEX EAST (5)  
Brighton (The Downs) £658.00
Brighton (Woodvale) £691.00
Eastbourne £715.00
Hastings £791.00
Wealden (Horam) (Opened May 2019) £885.00
   
SUSSEX WEST (3)  
Chichester £1,077.00
Crawley (Surrey & Sussex) £1,070.00
Worthing £995.00
   
TYNE & WEAR (7)  
Birtley (Gateshead) £739.00
Gateshead (Saltwell) £739.00
Newcastle-upon-Tyne £872.00
South Shields (Tyneside) £816.00
Sunderland £865.00
Tynemouth £789.00
Whitley Bay £789.00
   
WARWICKSHIRE (4)  
Coleshill (Woodlands) £790.00
Leamington Spa (Mid Warwick) £920.00
Nuneaton £1,070.00
Rugby (Rainsbrook) £835.00
   
WALES (18)  
Aberdare (Llwydcoed) £721.00
Aberystwyth £865.00
Bangor (Arfon) £658.00
Barry (Vale of Glamorgan) £890.00
Blackwood (Sirhowy Valley) (Opened Feb 2021) £790.00
Bridgend (Coychurch) £696.40
Cardiff £700.00
Colwyn Bay £745.00
Gwent £828.00
Llanelli £810.00
Margam (Port Talbot) £617.00
Narbeth (West Wales) £700.00
Newport (Opened Nov 2017) £840.00
Northop (Opened Jun 2018) £900.00
Pontypridd £721.00
St Asaph £900.00
Swansea £730.00
Wrexham (Pentrebychan) £742.00
   
WEST MIDLANDS (12)  
Birmingham (Lodge Hill) £875.00
Birmingham (Perry Barr) £924.00
Birmingham (Sutton Coldfield) £875.00
Birmingham (Yardley) £875.00
Coventry £885.00
Dudley (Gornal Wood) £930.00
Rowley Regis (Sandwell) £775.00
Solihull £790.00
Stourbridge £930.00
Walsall £905.00
West Bromwich (Sandwell) £775.00
Wolverhampton £880.00
   
WILTSHIRE (4)  
Royal Wooton Bassett (Opened Oct 2018) £925.00
Salisbury £900.00
Swindon (Kingsdown) £895.00
West Wiltshire £985.00
   
WORCESTERSHIRE(4)  
Pershore (The Vale) (Opened Dec 2018) £850.00
Redditch £746.00
Stourport (Wyre Forest) (Opened 2011) £984.00
Worcester £822.00
   
YORKSHIRE EAST (3)  
East Riding £995.00
Haltemprice (Willerby) £909.00
Hull £799.00
   
YORKSHIRE NORTH (4)  
Harrogate £886.00
Scarborough £830.00
Skipton (Craven) £742.00
York £920.00
   
YORKSHIRE SOUTH (6)  
Barnsley £827.00
Doncaster £820.00
Rotherham £943.00
Sheffield (City Road) £900.00
Sheffield (Grenoside) £769.00
Sheffield (Hutcliffe Wood) £900.00
   
YORKSHIRE WEST (11)  
Bradford (Scholemoor) £750.00
Dewsbury Moor (Kirklees) £727.00
Halifax (Calderdale) £860.00
Huddersfield £727.00
Keighley £750.00
Leeds (Cottingley Hall) £939.00
Leeds (Lawnswood) £939.00
Pontefact £937.00
Rawdon (Leeds) £939.00
Shipley £750.00
Wakefield £937.00

Appendix C

Total Income % Rental Bid
300,000 7.00%
450,000 7.75%
700,000 9.00%
950,000 10.25%
1,200,000 11.50%
1,450,000 12.75%
1,700,000 14.00%
1,950,000 15.25%
2,200,000 16.50%
2,400,000 17.50%

NOTE: % Rental Bid to be tapered between total income points up to a maximum of 17.50%

A more in-depth example of how rental bids are to be related to total income figures is shown in the table below. The table below should be applied in the settlement of 2023 crematoria rating assessments:

Total Income (£) % Rental Bid Total Income (£) % Rental Bid
300,000 7.00 1,450,000 12.75
325,000 7.12 1,475,000 12.87
350,000 7.25 1,500,000 13.00
375,000 7.37 1,525,000 13.12
400,000 7.50 1,550,000 13.25
425,000 7.62 1,575,000 13.37
450,000 7.75 1,600,000 13.50
475,000 7.87 1,625,000 13.62
500,000 8.00 1,650,000 13.75
525,000 8.12 1,675,000 13.87
550,000 8.25 1,700,000 14.00
575,000 8.37 1,725,000 14.12
600,000 8.50 1,750,000 14.25
625,000 8.62 1,775,000 14.37
650,000 8.75 1,800,000 14.50
675,000 8.87 1,825,000 14.62
700,000 9.00 1,850,000 14.75
725,000 9.12 1,875,000 14.87
750,000 9.25 1,900,000 15.00
775,000 9.37 1,925,000 15.12
800,000 9.50 1,950,000 15.25
825,000 9.62 1,975,000 15.37
850,000 9.75 2,000,000 15.50
875,000 9.87 2,025,000 15.62
900,000 10.00 2,050,000 15.75
925,000 10.12 2,075,000 15.87
950,000 10.25 2,100,000 16.00
975,000 10.37 2,125,000 16.12
1,000,000 10.50 2,150,000 16.25
1,025,000 10.62 2,175,000 16.37
1,050,000 10.75 2,200,000 16.50
1,075,000 10.87 2,225,000 16.62
1,100,000 11.00 2,250,000 16.75
1,125,000 11.12 2,275,000 16.87
1,150,000 11.25 2,300,000 17.00
1,175,000 11.37 2,325,000 17.12
1,200,000 11.50 2,350,000 17.25
1,225,000 11.62 2,375,000 17.37
1,250,000 11.75 2,400,000 17.50
1,275,000 11.87    
1,300,000 12.00    
1,325,000 12.12    
1,350,000 12.25    
1,375,000 12.37    
1,400,000 12.50    
1,425,000 12.62    

Appendix D

Allowances to reflect operating costs associated with site characteristics for the following ages:

  • for properties constructed before1950, a 20% allowance is to be considered
  • for properties constructed between 1950 – 1959, a 15% allowance is to be considered
  • between 1960 – 1969, a 10% allowance is to be considered
  • between 1970 – 1989, a 5% allowance is to be considered
  • with no allowance considered for properties constructed after 1990

Practice note: 2017: crematoria

1. Market Knowledge

Since 2008 there has been an increase in average cremation fees in England and Wales of over forty five percent.

The practice of trying to restrict cremation fees employed by some local authorities in the past has now largely disappeared. There are now few crematoria that are not achieving a surplus and with large private companies involved in the provision of cremation services, occupiers in this sector are driven by a profit motive.

The increase in fees has been somewhat matched by increasing costs.

Fuel, repairs and staff costs have increased by some forty percent.

A significant cost to the industry has been the need to abate harmful mercury emissions.

The Department for Environment, Food and Rural Affairs insisted on a fifty percent reduction in mercury emissions by 2013 and the industry continues to abate.

Costs of abatement can amount to over £500,000 per cremator.

Some sites are unable to accommodate the new abatement equipment and therefore a scheme has been devised by the industry that allows burden sharing across participating occupiers.

Occupiers can either install abatement equipment and recoup their costs from a fund set up by the industry or they can contribute to the fund which is administered by CAMEO, the Cremation Abatement of Mercury Emissions Organisation and not carry out abatement works.

There have been seventeen new crematoria built from 2008 to 2013 but the number of annual cremations has remained relatively static.

These new crematoria have largely been set up to compete with established locations that are carrying out higher than average cremation numbers.

2. Changes From The Last Practice Note

The valuation scheme has been updated to reflect the larger contribution occupiers make for mercury abatement (described as the Environmental Charge) at the antecedent valuation date.

This charge has increased from £35 per cremation in 2008 to £52 per cremation in 2015.

A new cost has also been reflected in the scheme. The medical Referee charge is included by taking a sum of £18.50 per cremation.

3. Ratepayer Discussions

Discussions have been held with a leading company of surveyors representing some of the major occupiers in the sector.

A valuation scheme has been devised from an analysis of financial information for a number of crematoria across a range of sites of different ages and characteristics.

From this analysis a shortened form of a receipts and expenditure valuation has been developed.

The analysis reflected the age and site characteristics of the different sites under consideration.

These characteristics are reflected in the shortened receipts and expenditure valuation by the inclusion of appropriate allowances.4. Valuation Scheme

No rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publically available information that will aid the valuation process.

The Chartered Institute of Public Finance and Accountancy, for example, annually supplies public information on costs and revenues for local authorities that provide returns to CIPFA.

The Cremation Society of Great Britain also provides information relating to the operations of both public and private cremation occupiers.

4. Valuation Scheme

No relevant rental evidence has been found for this class of property and as these properties are occupied for profit a receipts and expenditure scheme has been devised.

There are various sources of publically available information that will aid the valuation process.

The Chartered Institute of Public Finance and Accountancy, for example, annually supplies public information on costs and revenues for local authorities that provide returns to CIPFA.

The Cremation Society of Great Britain also provides information relating to the operations of both public and private cremation occupiers.

4.1 Stage One

It is firstly necessary to establish a level of fair maintainable cremations for a site as at 1st April 2015.

This information is provided annually for each location by the Cremation Society of Great Britain, based on a yearly period from January to December. The fair maintainable cremation figure should be chosen carefully to avoid temporary changes that might affect a yearly figure. An average of yearly figures around the AVD may be used to obtain an acceptable figure.

Appendix A below gives comprehensive cremation figures for the three years leading up to the AVD relating to locations throughout England and Wales.

A MCC may occur when a new crematorium is opened close to an established business. The new crematorium may have a significant effect on the level of maintainable cremations of the established business.

4.2 Stage Two

It is then necessary to establish the cremation fee that is being charged at the AVD. Fee charges at the AVD are shown for crematoria in England and Wales in Appendix B.

When investigating fee charges, care should be taken to establish that the fee is not too low for the region in which the crematorium is placed.

If it is judged that the occupier is not charging a commercial fee, it is permissible to look at fees of neighbouring crematoria to establish an average fee figure.

Once the fair maintainable cremation figure and the fee charge is established, it is possible to establish a total gross income from cremations by multiplication.

4.3 Stage Three

Once a gross income from cremations has been calculated, it is then necessary to deduct a sum for non- chargeable cremations. A crematorium will cremate the remains of those who are unable to afford a cremation in its area free of charge and charges are not levied for foetal remains.

An investigation of accounts shows that a deduction of 2.5% from the income from cremations figure should be made.

From the resultant amount a sum to reflect the environment reserve charge should be deducted. This figure is calculated by multiplying the fair maintainable cremations by £52.

A final deduction is required to reflect the medical Referee charge by multiplying the fair maintainable cremation by £18.50.

Once these deductions are made, a total cremation income is achieved.

4.4 Stage Four

It is then necessary to establish an income to the operator from memorials as at the AVD. This figure should reflect an amount of total revenue less cost of purchase only.

As with fees care should be taken to establish that memorials are being sold on a commercial basis and it is permissible to look at sums raised at neighbouring crematoria to establish an average figure.

4.5 Stage Five

After establishing a total income figure for cremations and memorials, it is then necessary to calculate a percentage of revenue to establish a rental figure.

Analysis of accounts has established figures outlined in the table shown in Appendix C.

4.6 Stage Six

A final deduction from the rental figure is to be made to reflect the level of operating costs associated with the site characteristics for various site age bands. The allowances to reflect the operating costs involved and the age bands are shown in Appendix D.

4.7 Valuation Records

Crematoria valuations are carried out on a stand alone spreadsheet which is stored in the hereditament EDRM folder.

CREMATION VOLUMES    
Supplied by Federation of Burial and Cremation Authorities    
Revised: 2nd July 2014
CREMATORIA 2012 2013 2014
AVON  (6)      
Bath            1,581 1589       1,534
Bristol (Arno's Vale)      
              (Canford)            1,688       1,713       1,569
              (South)            1,813 1979       1,806
Bristol (Westerleigh)            2,167       2,302       2,133
Weston-Super-Mare            1,340       1,419       1,213
       
BEDFORDSHIRE  (2)      
Bedford            1,609       1,734       1,637
Luton            1,727       1,726       1,714
       
BERKSHIRE  (4)      
Bracknell (Easthampstead)            1,711       1,818       1,861
Reading            1,720       1,718       1,636
Slough            1,549       1,496       1,368
Thatham (West Berkshire)            1,100       1,173       1,164
       
BUCKINGHAMSHIRE  (2)      
Amersham (Chilterns)            3,178       3,114       3,278
Milton Keynes            1,806       1,826       1,882
       
CAMBRIDGESHIRE  (2)      
Cambridge            2,601       2,651       2,541
March               676          750          735
Peterborough            2,143       2,166       2,097
       
CHESHIRE  (5)      
Chester            1,967       1,883       1,978
Crewe            1,299       1,296       1,221
Macclesfield            1,627       1,540       1,497
Northwich (Vale Royal)              264
Warrington            2,061       2,145       2,036
Widnes (Halton)               603          618          560
       
CLEVELAND  (2)      
Hartlepool               834          829          829
Middlesborough            3,699       3,693       2,932
Kirkleatham              803
CORNWALL  (3)      
Bodmin            1,455       1,530       1,486
Camborne            1,044       1,155       1,133
Truro (Cornwall)            1,577       1,578       1,495
       
CUMBRIA  (3)      
Barrow-in-Furness               873       1,010          973
Carlisle            1,428       1,425       1,372
Whitehaven (Copeland)               951          901          961
       
DERBYSHIRE  (2)      
Chesterfield            2,072       2,147       2,134
Derby (Markeaton)            2,615       2,954       2,885
       
DEVON  (6)      
Barnstable (North Devon)            1,373       1,425       1,446
Exeter & Devon            2,350       2,373       2,322
Plymouth (Efford)            1,114       1,125       1,024
Plymouth (Weston Mill)            1,619       1,602       1,495
Torquay            2,388       2,370       2,353
Whimple (East Devon)            1,259       1,270       1,262
       
DORSET  (3)      
Bournemouth            3,371       3,354       3,220
Poole            2,261       2,452       2,429
Weymouth            1,242       1,275       1,251
       
DURHAM  (3)      
Darlington            1,642       1,618       1,618
Durham            2,302       2,737       2,189
Wear Valley               580          681          722
       
ESSEX  (9)      
Basildon            1,982       2,016       1,936
Braintree               835          858          832
Brentwood                 82          484          603
Chelmsford            2,283       2,112       2,092
Colchester            1,324       1,354       1,346
Harlow            1,615       1,662       1,744
Redbridge (Hainault)            1,250       1,258       1,201
Southend-on-Sea            2,220       2,354       2,237
South Essex            3,138       3,156       3,042
Weeley (Tendring)            1,631       1,623       1,497
       
GLOUCESTERSHIRE  (3)      
Cheltenham            1,850       2,014       1,828
Forest of Dean               939       1,004       1,777
Gloucester            1,657       1,732          942
       
HAMPSHIRE  (5)      
Havant              974
Aldershot (Rushmoor)            1,616       1,549       1,605
Eastleigh            1,472       1,647  
Basingstoke            1,701       1,824       1,738
Portchester            3,975       4,248       3,356
Southampton (Wessex Vale)           1,624
Southampton            2,404       2,542       2,377
       
HEREFORD & WORCESTER  (3)      
Hereford            1,449       1,439       1,477
Redditch            1,270       1,453       1,512
Stourport (Wyre Forest)     847
Worcester            1,838       1,961       1,998
       
HERTFORDSHIRE  (2)      
Harwood Park (Stevenage)            2,220       2,233       2,300
West Hertfordshire            3,016       3,044       3,024
       
HUMBERSIDE  (3)      
Great Grimsby            1,589       1,700       1,554
Hull            2,157       2,323       2,353
Scunthorpe            1,496       1,575       1,559
       
ISLE of WIGHT  (1)      
Whippingham            1,427       1,457       1,373
       
KENT  (8)      
Barham (Kent)            2,339       2,312       2,306
Charing (Kent)            1,313       1,324       1,381
Folkestone               665          677          718
Maidstone            1,435       1,580       1,480
Margate (Thanet)            1,443       1,635       1,618
Medway            2,587       2,302       2,627
Sittingbourne (Opened Aug 2003)            1,045       1,301       1,194
Tunbridge Wells            2,136       2,141       2,117
       
LANCASHIRE  (8)      
Accrington (Hyndburn)               888          912          914
Blackburn            1,154       1,153       1,194
Blackpool            1,798       1,793       1,462
Burnley            1,527       1,571       1,536
Chorley (opened 31st July 2007)            1,132       1,135       1,214
Lancaster & Morecambe            1,745       1,877       1,729
Lytham St. Annes (Fylde)            1,633       1,790       1,981
Preston            1,278       1,321       1,327
       
LEICESTERSHIRE  (2)      
Countesthorpe (South Leicester)                -  
Leicester            2,998       3,283       3,180
Loughborough            1,623       1,672       1,631
       
LINCOLNSHIRE  (4)      
Alford (opened 21st Nov 2007)               976          963          965
Boston            1,368       1,325          868
Grantham            1,111       1,087       1,035
Lincoln            1,733       1,768       1,716
South Lincs              657
LONDON  (24)      
Beckenham            1,849       1,763       1,698
Croydon            1,761       1,660       1,728
Eltham            4,001       3,938       3,809
Enfield (Haringey)            2,065       2,047       2,094
Golders Green            1,979       2,000       1,942
Hendon (Barnet)               735          698          851
Honor Oak (Southwark)            1,041       1,136       1,425
Islington               799          849          881
Kingston-upon-Thames               802          972          915
Lambeth               709          689          685
Lewisham            1,203       1,249       1,141
London (City)            2,591       2,538       2,585
London (East)               573          578          543
London (South) - Streatham               889       1,031          896
London (West)            1,100       1,043          997
Manor Park               341          387          321
Mortlake            2,242       2,209       2,187
New Southgate               929          833          828
North-East Surrey            1,712       1,790       1,810
Putney Vale (Wandsworth)            1,163       1,238       1,238
Ruislip (Breakspear)            3,143       3,111       3,055
St.Marylebone               649          653          640
South-West Middlesex            2,251       2,367       2,274
Norwood (Lambeth)               709          689          480
       
       
MANCESTER GREATER  (14)      
Altrincham (Trafford)            1,791       1,825       1,661
Atherton (Howe Bridge)               944          937       1,005
Bolton            2,133       2,149       2,152
Bury (East Lancashire)               951          986          957
Dukinfield (Tameside)            1,916       1,961       1,908
Peel Green               640          666          628
Manchester (Blackley)            1,033       1,087       1,079
M/C : Chorlton-cum-Hardy            1,984       2,027       1,966
Middleton (Rochdale)               378          354          402
Oldham            1,505       1,456       1,525
Rochdale            1,169       1,195       1,124
Salford            1,128       1,079       1,089
Stockport            2,300       2,354       2,292
Wigan            1,103       1,099       1,022
       
MERSEYSIDE  (6)      
Birkenhead (Wirral)            2,988       3,103       2,910
Liverpool (Anfield)            1,849       1,897       1,883
Liverpool (Springwood)            2,056       2,190       2,111
St.Helens            2,192       2,361       2,341
Southport (Sefton)            1,609       1,724       1,618
Thorton (Sefton)            1,552       1,553       1,502
       
NORFOLK (4)      
Great Yarmouth            1,925       1,895       1,968
King's Lynn            1,918       2,033       1,915
Norwich (Earlham Road)            1,602       1,642       1,581
Norwich (Horsham St. Faith)            2,338       2,354       2,326
       
NORTHAMPTONSHIRE  (2)      
Kettering            2,397       2,453       2,433
Northampton            1,888       1,934       1,819
       
NORTHUMBERLAND  (1)      
Blyth            1,490       1,523       1,379
       
NOTTINGHAMSHIRE  (4)      
Bramcote            2,861       3,063       2,994
Mansfield & District            2,638       2,601       2,724
Nottingham            2,090       2,037       1,999
Sherwood Forest            1,046       1,076       1,073
       
OXFORDSHIRE  (2)      
Abingdon                -  
Banbury               868          932          982
Oxford            2,482       2,559       2,526
       
SHROPSHIRE  (3)      
Shrewsbury            1,697       1,772       1,694
Telford            1,217       1,255       1,243
Wyre Forest 773          899  
       
SOMERSET  (3)      
Taunton            2,295       2,190       1,872
Yeovil            1,560       1,661       1,524
Shepton Mallet (Mendip) 658          689              708
Sedgemoor                  674
STAFFORDSHIRE  (4)      
Bretby (Burton-on-Trent)            1,670       1,622       1,539
Newcastle-under-Lyme            1,418       1,469       1,400
Stafford            1,673       1,734       1,857
Stoke-on-Trent            2,083       2,171       2,113
Lichfield              372
SUFFOLK  (3)      
Bury St.Edmunds            2,002       2,163       2,047
Ipswich               767          951          890
Nacton            1,605       1,731       1,657
       
SURREY  (3)      
Guildford            1,671       1,703       1,756
Leatherhead            2,242       2,247       1,725
Woking            1,618       1,547       1,570
       
SUSSEX  EAST  (4)      
Brighton (The Downs)               968       1,406       1,278
Brighton (Woodvale)            2,476       1,942       2,081
Eastbourne            2,402       2,696       2,407
Hastings            1,373       1,448       1,404
       
SUSSEX  WEST  (3)      
Chichester            2,152       2,139       1,776
Crawley (Surrey & Sussex)            3,014       3,049       2,872
Worthing            2,676       2,922       2,964
       
TYNE & WEAR  (8)      
Birtley (Gateshead)               526          418          389
Gateshead (Saltwell)            1,179       1,281       1,269
Mountsett (Dipton)            1,364       1,254       1,253
Newcastle-upon-Tyne            2,795       2,734       2,891
South Shields (Tyneside)            1,370       1,459       1,379
Sunderland            2,248       2,440       2,443
Tynemouth (North Tyneside)            1,000       1,168          198
Whitley Bay (North Tyneside)               917          870       1,790
       
WALES  (14)      
Aberdare (Llwydcoed)            1,244       1,276       1,257
Aberystwyth               562          542          603
Bangor (Arfon)            1,032       1,100       1,007
Barry (Vale of Glamorgan)               695          825          863
Bridgend (Coychurch)            1,483       1,722       1,651
Cardiff            2,695       2,854       2,619
Colwyn Bay            1,772       1,828       1,840
Gwent            2,547       2,725       2,849
Llanelli                  (New 2002)            1,061       1,122       1,213
Margam (Port Talbot)            1,403          749       1,128
Narbeth (West Wales)            1,411       1,407       1,362
Pontypridd            1,227       1,267       1,231
Swansea            1,922       2,290       2,098
Wrexham (Pentrebychan)            1,802       1,799       1,907
       
WARWICKSHIRE  (3)      
Leamington Spa (Mid Warwicks)            1,917       1,934       1,719
Nuneaton            1,941       2,079       1,975
Coleshill (Solihull / Woodlands)               786          775          810
       
WEST MIDLANDS  (12)      
Birmingham (Lodge Hill)            1,943       1,882       1,836
Birmingham (Perry Barr)            1,007          858          826
Birmingham (Sutton Coldfield)            2,136       2,093       1,878
Birmingham (Yardley)            1,187       1,253       1,199
Coventry            2,517       2,583       2,389
Dudley (Gornal Wood)            1,451       1,706       1,676
Rowley Regis (Sandwell)               950          951          794
Solihull (Robin Hood)            2,039       1,942       1,883
Stourbridge (Dudley)            1,456       1,362       1,324
Walsall            1,897       1,915       1,991
West Bromwich (Sandwell)            1,828       1,903       1,884
Wolverhampton            2,466       2,394       2,460
       
WILTSHIRE  (3)      
Salisbury            1,435       1,193       1,315
Swindon (Thamesdown)            1,938       2,050       1,996
West Wiltshire            1,732       1,924       1,860
       
YORKSHIRE  EAST  (2)      
East Riding            1,188       1,141       1,133
Haltemprice (Willerby)            1,481       1,437       1,317
       
YORKSHIRE  NORTH  (4)      
Harrogate            1,522       1,473       1,461
Scarborough            1,058       1,196       1,049
Skipton (Craven)               926          988          977
York            2,158       2,205       2,219
       
YORKSHIRE  SOUTH  (6)      
Barnsley            1,824       1,905       1,880
Doncaster            2,373       2,332       2,389
Rotherham            1,929       1,897       1,837
Sheffield (City Road)            1,339       1,256       1,157
Sheffield (Grenoside)            1,614       1,845       1,857
Sheffield (Hutcliffe Wood)            1,723       1,754       1,641
       
YORKSHIRE  WEST  (11)      
Bradford (Keighley)               504          535       1,011
Bradford (Scholemoor)            1,124       1,117          552
Dewsbury Moor (Kirklees)            1,301       1,248       1,164
Halifax (Calderdale)            1,851       1,697       1,671
Huddersfield (Kirklees)            1,504       1,719       1,749
Leeds (Cottingley Hall)            1,436       1,524       1,396
Leeds (Lawnswood)            2,012       1,968       1,959
Pontefact (Wakefield)            1,503       1,697       1,724
Rawdon (Leeds)            1,883       1,964       1,934
Shipley (Bradford)            1,246       1,298       1,291
Wakefield            1,312       1,142       1,106

Appendix B

Fees at AVD - 01 April 2015

CREMATORIA   2015
AVON  (6) £
Bath         645
Bristol (Arno's Vale)  
              (Canford)         682
              (South)         682
Bristol (Westerleigh)         750
Weston-Super-Mare         815
   
BEDFORDSHIRE  (2)  
Bedford         647
Luton         705
   
BERKSHIRE  (4)  
Bracknell (Easthampstead)         739
Reading         715
Slough         735
Thatham (West Berkshire)         765
   
BUCKINGHAMSHIRE  (2)  
Amersham (Chilterns)         535
Milton Keynes         701
   
CAMBRIDGESHIRE  (2)  
Cambridge         674
March         762
Peterborough         745
   
CHESHIRE  (5)  
Chester         650
Crewe         595
Macclesfield         577
Northwich (Vale Royal)         680
Warrington         588
Widnes (Halton)         637
   
CLEVELAND  (2)  
Hartlepool         670
Middlesborough         642
Kirkleatham         640
CORNWALL  (3)  
Bodmin         815
Camborne         645
Truro (Cornwall)         602
   
CUMBRIA  (3)  
Barrow-in-Furness         721
Carlisle         750
Whitehaven (Copeland)         779
   
DERBYSHIRE  (2)  
Alfreton (Amber Valley)         625
Chesterfield         625
Derby (Markeaton)         617
   
DEVON  (6)  
Barnstable (North Devon)         620
Exeter & Devon         809
Plymouth (Efford)         865
Plymouth (Weston Mill)         865
Torquay         800
Whimple (East Devon)         830
   
DORSET  (3)  
Bournemouth         680
Poole         758
Weymouth         735
   
DURHAM  (3)  
Darlington         697
Durham         630
Wear Valley         681
   
ESSEX  (9)  
Basildon         745
Braintree         794
Brentwood         747
Chelmsford         612
Colchester         702
Harlow         745
Redbridge (Hainault)         745
Southend-on-Sea         710
South Essex         620
Weeley (Tendring)         745
   
GLOUCESTERSHIRE  (3)  
Cheltenham         629
Forest of Dean         740
Gloucester         680
   
HAMPSHIRE  (5)  
Havant         739
Aldershot (Rushmoor)         797
Eastleigh  
Basingstoke         825
Portchester         550
Southampton (Wessex Vale)         745
Southampton         670
   
HEREFORD & WORCESTER  (3)  
Hereford         603
Redditch         540
Stourport (Wyre Forest) 762
Worcester         750
   
HERTFORDSHIRE  (2)  
Harwood Park (Stevenage)         850
West Hertfordshire         520
   
HUMBERSIDE  (3)  
Great Grimsby         627
Hull         620
Scunthorpe         605
   
ISLE of WIGHT  (1)  
Whippingham         658
   
KENT  (8)  
Barham (Kent)         745
Charing (Kent)         745
Folkestone         804
Maidstone         622
Margate (Thanet)         690
Medway         575
Sittingbourne (Opened Aug 2003)         695
Tunbridge Wells         621
   
LANCASHIRE  (8)  
Accrington (Hyndburn)         565
Blackburn         633
Blackpool         655
Burnley         610
Chorley (opened 31st July 2007)         805
Lancaster & Morecambe         847
Lytham St. Annes (Fylde)         600
Preston         583
   
LEICESTERSHIRE  (2)  
Countesthorpe (South Leicester)         750
Leicester         750
Loughborough         834
   
LINCOLNSHIRE  (4)  
Alford (opened 21st Nov 2007)         550
Boston         650
Grantham         784
Lincoln         620
South Lincs         650
LONDON  (24)  
Beckenham         900
Croydon         740
Eltham         623
Enfield (Haringey)         730
Golders Green         655
Hendon (Barnet)         650
Honor Oak (Southwark)         661
Islington         560
Kingston-upon-Thames         550
Lambeth         543
Lewisham         667
London (City)         360
London (East)         698
London (South) - Streatham         780
London (West)         595
Manor Park         650
Mortlake         575
New Southgate         745
North-East Surrey         535
Putney Vale (Wandsworth)         587
Ruislip (Breakspear)         575
St.Marylebone         575
South-West Middlesex         490
Norwood (Lambeth)         531
   
MANCESTER GREATER  (14)  
Altrincham (Trafford)         639
Atherton (Howe Bridge)         695
Bolton         635
Bury (East Lancashire)         805
Dukinfield (Tameside)         650
Manchester (Blackley)         590
M/C : Chorlton-cum-Hardy         630
Middleton (Rochdale)         600
Oldham         667
Peel Green         740
Rochdale         600
Salford         740
Stockport         662
Wigan         600
   
MERSEYSIDE  (6)  
Birkenhead (Wirral)         630
Liverpool (Anfield)         745
Liverpool (Springwood)         745
St.Helens         566
Southport (Sefton)         815
Thorton (Sefton)         815
   
NORFOLK (4)  
Great Yarmouth         660
King's Lynn         676
Norwich (Earlham Road)         852
Norwich (Horsham St. Faith)         852
   
NORTHAMPTONSHIRE  (2)  
Kettering         806
Northampton         888
   
NORTHUMBERLAND  (1)  
Blyth         730
   
NOTTINGHAMSHIRE  (4)  
Bramcote         586
Mansfield & District         584
Nottingham         498
Sherwood Forest         794
   
OXFORDSHIRE  (2)  
Abingdon         810
Banbury         795
Oxford         886
   
SHROPSHIRE  (3)  
Shrewsbury         685
Telford         719
Wyre Forest  
   
SOMERSET  (3)  
Taunton         650
Yeovil         560
Shepton Mallet (Mendip)            701
Sedgemoor            625
STAFFORDSHIRE  (4)  
Bretby (Burton-on-Trent)         566
Newcastle-under-Lyme         651
Stafford         625
Stoke-on-Trent         575
Lichfield         625
SUFFOLK  (3)  
Bury St.Edmunds         745
Ipswich         630
Nacton         630
   
SURREY  (3)  
Guildford         755
Leatherhead         900
Woking         785
   
SUSSEX  EAST  (4)  
Brighton (The Downs)         540
Brighton (Woodvale)         600
Eastbourne         620
Hastings         615
   
SUSSEX  WEST  (3)  
Chichester         900
Crawley (Surrey & Sussex)         900
Worthing         675
   
TYNE & WEAR  (8)  
Birtley (Gateshead)         682
Gateshead (Saltwell)         682
Mountsett (Dipton)         580
Newcastle-upon-Tyne         706
South Shields (Tyneside)         706
Sunderland         626
Tynemouth (North Tyneside)         693
Whitley Bay (North Tyneside)         693
   
WALES  (14)  
Aberdare (Llwydcoed)         626
Aberystwyth         695
Bangor (Arfon)         523
Barry (Vale of Glamorgan)         665
Bridgend (Coychurch)         615
Cardiff         515
Colwyn Bay         552
Gwent         592
Llanelli                  (New 2002)         605
Margam (Port Talbot)         585
Narbeth (West Wales)         564
Pontypridd         626
Swansea         580
Wrexham (Pentrebychan)         646
   
WARWICKSHIRE  (3)  
Coleshill (Woodlands)         660
Leamington Spa (Mid Warwicks)         607
Nuneaton         900
Coleshill (Solihull / Woodlands)         750
   
WEST MIDLANDS  (12)  
Birmingham (Lodge Hill)         628
Birmingham (Perry Barr)         716
Birmingham (Sutton Coldfield)         628
Birmingham (Yardley)         685
Coventry         630
Dudley (Gornal Wood)         696
Rowley Regis (Sandwell)         631
Solihull (Robin Hood)         660
Stourbridge (Dudley)         696
Walsall         657
West Bromwich (Sandwell)         631
Wolverhampton         684
   
WILTSHIRE  (3)  
Salisbury         795
Swindon (Thamesdown)         720
West Wiltshire         755
   
YORKSHIRE  EAST  (2)  
East Riding         773
Haltemprice (Willerby)         703
   
YORKSHIRE  NORTH  (4)  
Harrogate         764
Scarborough         611
Skipton (Craven)         615
York         815
   
YORKSHIRE  SOUTH  (6)  
Barnsley         673
Doncaster         700
Rotherham         824
Sheffield (City Road)         650
Sheffield (Grenoside)         670
Sheffield (Hutcliffe Wood)         650
   
YORKSHIRE  WEST  (11)  
Bradford (Keighley)         650
Bradford (Scholemoor)         650
Dewsbury Moor (Kirklees)         663
Halifax (Calderdale)         655
Huddersfield (Kirklees)         663
Leeds (Cottingley Hall)         778
Leeds (Lawnswood)         778
Pontefact (Wakefield)         759
Rawdon (Leeds)         778
Shipley (Bradford)         650
Wakefield         759

Appendix C

Total Income

% Rental Bid

100,000

7.00%

250,000

7.75%

500,000

9.00%

750,000

10.25%

1,000,000

11.50%

1,250,000

12.75%

1,500,000

14.00%

1,750,000

15.25%

2,000,000

16.50%

NOTE: % Rental Bid to be tapered between total income points up to a maximum of 17.50%

A more in depth and agreed example of how rental bids are to be related to total income figures is shown in the table below. The table below should be applied in the settlement of 2017 crematoria rating assessments

Total Income (£)

% Rental Bid

Total Income (£)

% Rental Bid

100,000

7.00

1,250,000

13.00

125,000

7.17

1,275,000

13.13

150,000

7.33

1,300,000

13.25

175,000

7.50

1,325,000

13.38

200,000

7.67

1,350,000

13.50

225,000

7.83

1,375,000

13.63

250,000

8.00

1,400,000

13.75

275,000

8.13

1,425,000

13.88

300,000

8.25

1,450,000

14.00

325,000

8.38

1,475,000

14.13

350,000

8.50

1,500,000

14.25

375,000

8.63

1,525,000

14.38

400,000

8.75

1,550,000

14.50

425,000

8.88

1,575,000

14.63

450,000

9.00

1,600,000

14.75

475,000

9.13

1,625,000

14.88

500,000

9.25

1,650,000

15.00

525,000

9.38

1,675,000

15.13

550,000

9.50

1,700,000

15.25

575,000

9.63

1,725,000

15.38

600,000

9.75

1,750,000

15.50

625,000

9.88

1,775,000

15.60

650,000

10.00

1,800,000

15.70

675,000

10.13

1,825,000

15.80

700,000

10.25

1,850,000

15.90

725,000

10.38

1,875,000

16.00

750,000

10.50

1,900,000

16.10

775,000

10.63

1,925,000

16.20

800,000

10.75

1,950,000

16.30

825,000

10.88

1,975,000

16.40

850,000

11.00

2,000,000

16.50

875,000

11.13

2,025,000

16.60

900,000

11.25

2,050,000

16.70

925,000

11.38

2,075,000

16.80

950,000

11.50

2,100,000

16.90

975,000

11.63

2,125,000

17.00

1,000,000

11.75

2,150,000

17.10

1,025,000

11.88

2,175,000

17.20

1,050,000

12.00

2,200,000

17.30

1,075,000

12.13

2,225,000

17.40

1,100,000

12.25

2,250,000

17.50

1,125,000

12.38

1,150,000

12.50

1,175,000

12.63

1,200,000

12.75

1,225,000

12.88

Appendix D

Allowances to reflect operating costs associated with site characteristics for the following ages:

For properties constructed before1950, a 20% allowance is to be considered.

For properties constructed between 1950—1959, a 15% allowance is to be considered.

Between 1960—1969, a 10% allowance is to be considered.

Between 1970—1989, a 5% allowance is to be considered.

With no allowance considered for properties constructed after 1990.