Swimming Pools (Private)
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1.1 This instruction deals with privately operated swimming pools only.
1.2 Swimming pools within Local authority sports and leisure centres are a separate class. See Rating Manual: Section 5a: Valuation of all property classes: Sports centres, tennis centres, swimming pools and leisure centres (local authority).
1.3 As are swimming pools within a large private health and fitness club. See Rating Manual: Section 5a: Valuation of all property classes: Sports and leisure centres (private).
List description: code LS6 ‘Swimming Pool and Premises’
Scat code: 273 – suffix (S)
3.1 This is a specialist class and responsibility for valuation will lie with the National Valuation Unit (NVU). Queries of a complex nature arising from the valuation of individual properties should be referred to the NVU class facilitator via the class co-ordination team (CCT).
4.1 The CCT has overall responsibility for the co-ordination of this class. The team are responsible for the approach to and accuracy and consistency of valuations. The team will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists.
4.2 Caseworkers have a responsibility to:
- follow the advice in this section and in the relevant practice note
- 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 before starting any new work
5.1 There are 2 types of operators identified: those within a private dwelling and those in a converted commercial building.
5.2 For private swimming pools within domestic dwellings there is a need to first establish whether the property should be valued for NDR. This depends on adaptation for commercial use and intensity of use. See Rating Manual: Section 2 - Valuation Principles Part 5: Domestic and Non Domestic Borderline.
5.3 Also, see Tully V Jorgenson (VO) RA233 which concerned the rateability of a room in a house used as an office and 6.3.2 below for factors to consider.
6.1 Private swimming pool assessments should be measured to Gross Internal Area (GIA) for rating purposes in accordance with the RICS Code of Measuring Practice 6th edition. Survey lines should capture the dry and wet areas separately.
6.2 The size of the pool should be noted.
6.3 Establishing the type of pool:
6.3.1 Non-demountable pool: This is a pool that is built below ground/ inground pools. Often found within domestic dwellings.
6.3.2 Where in a domestic dwelling establish:
- extent of modification e.g. have changing rooms been provided
- how pool area is accessed e.g. through house or direct from outside
- amount and frequency of non-domestic use
- extent of advertising of non-domestic use e.g. for private swimming lessons
- car parking
6.3.3 Demountable pool: This is a pool that is built above ground and able to be dismantled or removed from its current position and reassembled elsewhere. These are usually less than 400m³ and therefore likely not to be rateable under The Valuation for Rating (Plant and Machinery) (England) Regs 2000/540 – Class 4.
6.3.4 Note dimensions of the pool and adaptations as above.
7.1 In all cases plans and surveys should be stored in the property folder of the Electronic Document Records Management (EDRM) system.
8.1 Rental method
8.1.1 Where the pool is in a converted retail or warehouse building and the pool is demountable the initial valuation consideration is to consider the adjusted rent and the existing tone for the type of building with an uplift to reflect fit out of the wet areas, changing rooms etc.
8.2 Receipts method
8.2.1 Non demountable pools - where the pool is built below ground/inground and often found within domestic curtilage.
8.2.2 Valuation will be based on a percentage of gross receipts (net of VAT (Value Added Tax)) to reflect the characteristics of the property and facilities provided. Where receipts are not available an estimation of a fair maintainable trade should be made. An appropriate yield should ideally be taken from local comparable evidence. See the practice note for further guidance.