Public conveniences
Source: gov.uk (2025-04-28)

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

1. Co-ordination

Public conveniences are subject to the co-ordination procedures outlined in the relevant practice note.

2. Description

Public conveniences are normally occupied for public benefit and which, rebus sic stantibus, normally attract only a local authority tenant, or a non-profit making organisation with social objectives. In some instances public conveniences are provided by commercially motivated organisations; where such conveniences fall to be assessed as separate hereditaments, the guidance provided in this section and practice notes should be applied.

3. Survey requirements

The preferred basis of measurement to be adopted for hereditaments within this class is Gross Internal Area (see VO Code of Measuring Practice for Rating purposes). The nature of hereditaments, described as automatic public conveniences, is such that the units are to be valued by reference to overall cost, and measurements are therefore not required. Measurements are however required for “semi-automatic” types. For both conventional and semi-automatic types, areas of concealed plumbing may make it difficult to take measurements for GIA, if scale plans are not available. In such cases a more reliable GIA will be obtained by measuring the external area and deducting the thickness of external walls.

4. Basis of valuation

A scheme of valuation is provided in the relevant practice note. This also covers the approach to be adopted in cases where it may be appropriate to adopt a substitute building.

5. Exemption

5.1 Public conveniences provided for the disabled

At present, there is some uncertainty regarding the issue of exemption for disabled persons public conveniences. The matter is currently under consideration. However, until those considerations have been completed, conveniences which are provided for disabled persons should be regarded as exempt under para 16(1)(b) Sch 5 LGFA 1988, on the basis that their provision may be regarded as a welfare service. Occasional use by non-disabled persons should not be regarded as preventing exemption. But exemption should not be allowed for Conveniences which have been provided for undifferentiated use by both the disabled and the non-disabled, eg. a room which doubles as a disabled convenience and “a mother and baby room” will not be exempt. In practice VOs should exempt any conveniences (or part thereof) which appears to be dedicated to use by the disabled whether by means of the wheelchair symbol or any other sign, provided that there is no indication that it is also intended for use by non-disabled persons.

5.2 Partial Exemption

Where part only of the whole hereditament qualifies for exemption, VOs should arrive at the value attributable to the non-exempt part as follows:
- value the whole hereditament in accordance with the practice note, and
- apportion that value by applying the following fraction:
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For the purpose of the calculation of the appropriate fraction in 4.1(ii), the area of the disabled part should be taken to be:

a. in the case of a self-contained disabled section, the GIA of that section, including the thickness of internal walls b. in the case of cubicle(s) accessed through non-exempt parts, the area of such cubicle(s) only

6. Closure of public conveniences

The closure of a public convenience post AVD is not itself a material change of circumstances when considering the assessment of that convenience, and is not therefore a factor to be taken into account within para 2(7) of Sch 6 LGFA 1988. Where public convenience was permanently closed on or before the AVD it may be concluded that there was no demand to sustain a rent. While subsequent closure must be disregarded, the circumstances responsible for closure may be taken into account if they fall within para 2(7), eg. the opening of new alternative facilities in the locality. A post AVD policy change by the local authority in respect of provision of Conveniences must in itself be ignored.

7. De-minimis structures

Small out-of-date urinals lacking in facilities, and of a low value, may be ignored.

8. Underground public conveniences

The ERC of Underground public conveniences should be found in accordance with the Practice Note on the basis of a replacement surface structure to a specification compatible with the internal features of the actual hereditament.

9. Automatic public conveniences

Automatic public conveniences are increasingly being introduced. Common types are illustrated in the Practice Note. Valuations should be as provided in the Practice Note. Addition may be necessary to reflect the value of Advertising Space. Where this is let out it should be the subject of separate assessment.

10. End allowances

Any advantages or disadvantages which might affect the value of the occupation of the hereditament as a whole should be reflected at this stage.

11. Hodgkinson (VO) v Strathclyde Regional Council Superannuation Fund (1996 RA131): public conveniences valued at £1

In this appeal the Tribunal held that certain public conveniences within a shopping centre were correctly regarded as a rateable hereditament. The value of the public conveniences was however held to be £1, because no hypothetical tenant would be prepared to pay more than a nominal rent. The reason for this conclusion was that in reality the owner of the public conveniences was obliged to provide the conveniences and to ensure that they were available for use by the tenants of shop units within the centre. This obligation was written into leases of the shop units within the centre. Although the hypothetical landlord was not to be assumed to be the owner of the shop units, the obligation to provide the facility, and the rights of third parties (the lessees of the shop units) were essential attributes of the hereditament. Therefore the public conveniences had to be valued subject to the right of shop tenants to use them, and subject to the obligation of the owner of the conveniences to maintain them. Consequently the hypothetical landlord would be content to accept a nominal rent for letting the hereditament and effectively avoiding the burden of continuing to maintain the conveniences. The lessees of shop units would not be prepared to bid any substantial rent for a hereditament the enjoyment of which is already guaranteed in their leases.

In order to ascertain whether the circumstances indicate only a nominal assessment as in the Strathclyde case, it is necessary to establish whether other parties, for example the lessees of other hereditaments, have rights to use the hereditament (whether or not that right is dependent upon payment of a service charge). If the leases of units within the centre have no such rights, the value of the public conveniences will be unabated.

If the leases of shop units contain express rights to use the public convenience (as in the Strathclyde case), there can be no doubt that the value of the latter will be no more than nominal. But in other cases it may be that the hereditament must be valued subject to implied rights rather than expressly reserved rights. The occupier of a retail unit may be said to have implied rights to use a public convenience if the unit is of a size that requires toilet accommodation, but lacks any of its own, and where the public convenience is the only facility available within a reasonable distance AND is (or was at the time the unit was let) in the same ownership as the shop unit.

The decision in Hodgkinson v Strathclyde is therefore only relevant where the hereditament is subject to the rights (express or implied) of other parties.

Practice note 1: 2023 - public conveniences

1. Market Appraisal

The first decade of this century saw a major reduction in local authority public convenience provision and this reduction has continued to occur across England and Wales.

As local authorities have sought to save money, they have made cuts in the costs of providing and running their public toilet stock.

Local Authorities have had some latitude to reduce public toilet stock as The Public Health Act 1936 empowered Local Authorities to provide toilet facilities but did not impose a statutory duty on them to do so.

Local opposition to closures often make media headlines and indeed there are some authorities that make no public toilet provision.

Local Authorities have sought to supplement toilet provision in several ways.
- Community Toilet Schemes—Involving local businesses in toilet provision. Such schemes involve receiving payment to make their toilets available to the general public, not just to paying customers
- Agreeing contracts with private companies to run and maintain their toilet stock
- Charging for keeping facilities open
- Encouraging developers to provide public toilets as part of a planning agreement
- The reduced provision of public toilet facilities has been resisted by a number of groups in the community and at national level. In 2019 a Public Convenience Bill was introduced in the House of Lords proposing 100% relief to individual public convenience hereditaments. This Bill has now received Royal Assent (enacted 29th April 2021) and is titled the Non-Domestic Rating (Public Lavatories) Act 2021. This act confers relief from non-domestic rates for hereditaments in England and Wales that consist wholly or mainly of public lavatories
In Wales a statutory guidance paper (2018) advises public bodies on Part 8 of the Public Health (Wales) Act 2017 which places a duty on local authorities (as defined in section 124 of the Public Health (Wales) Act 2017) to prepare and publish a local toilets strategy for its area.

Toilet provision is generally seen as important in tourist areas with new buildings being sanctioned and the rebuilding of some toilets in our national parks.

2. Changes From The Last Practice Note

The Contractors Basis will continue to be the principle approach to valuing all types of public conveniences provided for use by the general public with or without payment.

Paragraphs 4.5 to 4.8 below set out the circumstances where a smaller modern substitute toilet block should be assumed to be in the mind of the hypothetical tenant. Although the methodology in this PN remains the same as that used for 2010 and 2017, where local circumstances at the AVD (through sales, closures or the involvement of private business in public toilet provision) evidence a change from the last revaluation the smaller substitute approach may be more widely employed.

3. Ratepayer Discussions

There have been no discussions as yet with ratepayer representatives.

4. Valuation Scheme

There are several types of public convenience including traditional toilet blocks, automatic toilets, semi-automatic toilets, free standing urinals and pop up urinals. (Public conveniences that form part of larger buildings are not covered by this note.)

In all cases these types will be valued on the Contractors basis using costs contained in the cost guide and embedded in the spreadsheets on the Non Bulk Server.

The costs for conventional toilet blocks shown at 4.1 exclude fees, all other types are inclusive of fees.

The costs for all types reflect contract size adjustment.

The costs shown in this section 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 Co-ordination Team.

4.1. Stage 1 - Estimated Replacement Cost

4.1.1 Conventional Toilet Blocks

The cost guide codes for the conventional toilet blocks are shown below.

The costs are given for three types and these comply with the latest standards contained in the Disability Discrimination Act and Equality Act legislation.

Typical specifications of the modern substitute are set out within paras 4.1.2-4.1.4 below. Minor variations in the actual provision in terms of design or materials used should not be taken as value significant. In some circumstances local authorities will provide facilities that are sympathetic with their environment.

4.1.2 Basic Quality

Basic standard

A basic standard public convenience is seen as a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will usually have a flat felt roof with roof chippings and associated UPVC rainwater goods. Rendered cavity blockwork to both leaves. The inner leaf will be fair faced blockwork, painted with a washable surface paint. The convenience will have internal blockwork walls to create partitions, with a wooden door for each toilet cubicle. The convenience will have a cleaner’s cupboard including a sink. There will be basic minimal white tiled splash backs to the wash sinks. Floors will have a cleanable painted / sealant type finish. The convenience will include basic lighting and electric provision, mechanical ventilation, hot and cold water and a disabled emergency alarm.

4.1.3 Average Quality

Average standard

An average standard public convenience is seen as a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will have a pitched roof with a tile finish and facing brick cavity external wall with blockwork inner. The inner leaf will have a plaster and basic white ceramic tile finish. The convenience will have internal blockwork walls to create partitions, with a wooden toilet door for each cubicle. The convenience will have a cleaner’s cupboard including sink. The floor is likely to have a vinyl floor finish with a vinyl coved skirting. It will also include basic (aesthetic style) lighting and electric provision, mechanical ventilation, hot and cold water and disabled emergency alarm.

4.1.4 Superior Quality

Superior standard

A superior standard public convenience will be a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will have superior faced brick or stone clad external walls with blockwork inner walls. The inner leaf will have a plaster and high-quality ceramic tile finish. The internal blockwork walls will create partitions. The convenience will be fully tiled, with wooden doors for each cubicle. The convenience will have a cleaner’s cupboard including sink. The floor will have a Terrazzo ceramic tile finish. The convenience will include good quality lighting and electrical fittings and concealed toilet fittings. It will contain UPS Panels, mechanical ventilation, hot and cold water and disabled emergency alarm.

For all conventional toilet blocks outlined within 4.1.2-4.1.4 inclusive the following shall apply:

Location Factors (where applicable) are detailed in the 2023 Cost Guide and included at Appendix A below.

Obsolescence scales (where applicable) are detailed in the 2023 Cost Guide and included at Appendix B below.

Contract size adjustments should not be made as they are reflected in the costs adopted.

An addition of 16% should be made for fees and 19% for external works.

An addition of 10% should be made to the ARC to reflect the site value.

The appropriate decapitalisation rate should be applied to give the annual equivalent.

4.2 Automatic Toilets

The cost guide codes for automatic toilets are given below.

These values reflect site and service connections. No allowance should be made for obsolescence and location factors should not be applied.

No contract size allowance should be applied and additions should not be made for fees and external works.

An addition of 10% should be made to the ARC to reflect the site value.

4.3 Semi-Automatics

The cost guide codes for semi-automatic toilets are given below.

These values reflect site and service connections. No allowance should be made for obsolescence and location factors should not be applied.

No contract size allowance should be applied and additions should not be made for fees and external works.

An addition of 10% should be made to the ARC to reflect the site value.

4.4 Free Standing

The cost guide codes for free standing urinals are given below.

These values reflect site and service connections. No allowance should be made for obsolescence. Location Factors should not be applied.

No contract size allowance should be applied and additions should not be made for fees and external works.

An addition of 10% should be made to the ARC to reflect the site value.

4.5 Scheme Variation

This scheme variation reflects situations where policy changes at or before AVD have resulted in some local authorities reducing their provision of public conveniences. The 1936 Public Health Act gave authorities a power to supply public toilets but did not impose a duty on them to make that provision. Therefore, as local authorities have sought to reduce expenditure some have investigated ways of saving money in public convenience provision. The national picture is mixed as some authorities see the upkeep and improvement of their toilet stock as a matter of civic pride. This attitude is noted particularly in tourist areas. Where a reduction in the provision of public toilets has been considered this has usually been accompanied by proposing alternatives in mitigation such as making more use of facilities in high street shops, cafes and pubs.

Given this background, professional representatives for the local authorities have previously, in discussions with the VOA, sought to agree a variation to the relevant Practice Note to reflect changes in the particular local authority’s policy at or before the AVD. This has led to the development of a substitute building approach that is to be applied to traditional toilets where evidence is available that clearly supports a departure from the conventional approach of valuing what is there.

The substitute approach should only be adopted where there is clear evidence that policies of closure or a reduction in provision existed at or before the AVD. Typically, a reduction of such facilities is newsworthy in the locality so the change will have been reported in the local press as well as being recorded in minutes from council meetings. These and other sources will need to be explored if the substitute approach is being considered. (In the first instance it is for the ratepayer or agent to provide the necessary proof.)

4.6 The Valuation Method

Where local authorities show a clear intention to reduce expenditure on toilet provision and stock, toilets should be valued on a substitute basis. This basis will only apply to toilets constructed before 2005. Toilets built after 2005 will continue to be valued using the method set down above. This substitute approach should be applied only to traditional (i.e. not automatic) public conveniences. The scheme variation involves departing from measuring the GIA of the existing toilet block and valuing on the basis of the simple substitute.

4.7 The substitute basis will be used to calculate the Estimated Replacement Cost as follows:

The number of cubicles contained in the existing toilet to be valued will be taken. However, disabled toilets and urinal areas will be ignored. Each baby change area will be counted as one cubicle. (Urinal areas are ignored as modern toilets are generally constructed only with separate entrance door access to individual WCs.) A cost of £9,501 should be applied per cubicle (derived from the area of a standard cubicle of 4.16 m2 at a cost of £2,284/ m2). A 15% fee addition should be applied to the cost figure. Since the substitute should reflect the actual building on site, the age and obsolescence allowances contained in Table 3 below should be applied to the Estimated Replacement Cost reflecting the date of construction or modernisation of the existing building. Thereafter adjustments for location factor, additions for site value and external works should follow the existing basis. As the simple substitute is being envisaged allowances for excessive size, layout etc. are not appropriate

4.8 Application Of This Scheme Amendment

The substitute described in this scheme amendment should only apply where one or more of the following factors are evident in a local authority area. The factors should be evident before or at the AVD for the 2023 Rating List, 1 April 2021:
- the local authority concerned has closed public conveniences in its area as part of a policy of service reduction
- toilets have been sold or are awaiting sale in the area as part of a policy of service reduction
- the local authority has begun to construct public conveniences that are of a significantly reduced scale, for example with very limited circulation space, and there is good reason to believe that such policies will continue
In a number of instances further evidence on the ground of a change in policy will be evident. This may include an active campaign to commit local businesses to provide alternative facilities in the high street or the handing over to local resident’s groups the day-to-day management of rural toilet facilities.

For further information or advice concerning this scheme variation please contact the National Valuation Unit class facilitator via the class co-ordination team (CCT).

Appendix A

Location Factors

N.B. The Regions referred to are administrative areas and are not significant boundaries.

Appendix B

Table 1: Civic Buildings Obsolescence Allowances

Practice note 1: 2017 - public conveniences

1. Market appraisal

The first decade of this century has seen a major reduction in local authority public convenience provision and this reduction continues to occur across England and Wales.

As local authorities have sought to save money, they have made cuts in the costs of providing and running their public toilet stock.

Local Authorities have had some latitude to reduce public toilet stock as The Public Health Act 1936 empowered Local Authorities to provide toilet facilities but did not impose a statutory duty on them to do so.

In 2013 The British Toilet Association, a body representing local authorities, toilet providers and charities, estimated that there has been a forty percent drop in the number of public toilets across the UK in the last ten years

In the same year The Telegraph published data from a Freedom of Information Request that showed that of the 218 councils that responded eleven had no toilet facilities at all. These councils included large conurbations including Liverpool and the City of Westminster.

Local Authorities have sought to supplement toilet provision in several ways.
- Community toilet schemes—Involving local businesses in toilet provision. In an update report ‘Public Toilets in London’ published in July 2013, it was reported that the London Borough of Richmond had instigated a scheme whereby ninety seven businesses are paid £600 each per year to make their toilets available to the general public, not just to paying customers. The borough closed all of its traditional toilets.
- Community toilet schemes are, however, seen by some as inadequate, offering limited opening hours and difficulties with disabled access.
- Involving private companies to run and maintain their toilet stock
- Charging for keeping facilities open. This has been allowed by the provisions of The Sex Discrimination (Amendment of Legislation) Regulations 2008 which now permits councils to make fair and reasonable charges for both toilets and urinals
- Encouraging developers to provide public toilets as part of a planning agreement.
- A limited number of new toilet blocks have been built since the turn of the century and often costs have been reduced by the exclusion of circulation areas., each toilet in a block being accessed by its own external door.
Despite these initiatives toilet provision has continued to be hit by closures and sites being sold for redevelopment.

The reduced provision of public toilet facilities has been resisted by a number of groups in the community including Help The Aged and Disabled Persons Charities, arguing that adequate toilet provision allows more freedom of movement and gives the elderly and disabled a more active and independent life.

The British Toilet Association continues to campaign for sustained and improved public toilet stock by highlighting good practice and issuing annual “toilet of the year” awards.

In October 2008 the Select Committee on Communities and Local Government conducted an enquiry into the provision of public toilets. Following this enquiry the Government concluded that decisions about the provision of local services such as public toilets are best made at a local level so no overarching strategy.

In 2014 however, the Welsh Assembly set out a white paper to draft a new law which proposes to impose a responsibility on Welsh Local Authorities to make sure there are adequate public toilets. Authorities would be required to assess, regularly review and meet the local demand for conveniences. A Public Health (Wales) Bill has been launched by Assembly Committee and public consultation is underway on the general principles of the Bill.

Against the background of the desire to cut costs and the opposition to the closure of public conveniences, there is a mixed picture across the country. As stated some Authorities no longer provide whilst others see provision as a matter of civic pride.

Toilet provision is generally seen as important in tourist areas with the New Forest National Park Authority sanctioning the rebuilding of some five toilets since the turn of the century and the general refurbishment of its stock.

On the Isle Of Wight however, there has been a policy in recent years to close facilities although opposed by some of the Island community.

Whilst there has been a limited number of recent rebuilds that have generally resulted in smaller buildings than the originals, some Authorities have undertaken refurbishment schemes. These Authorities include Bath and Stroud.

2. Changes From The Last Practice Note

The Contractor’s Basis will continue to be the principle approach to valuing all types of public conveniences provided for use by the general public with or without payment.

(Public conveniences that form part of larger buildings are not covered by this note.)

The Rating Manual sets out the circumstances where a smaller modern substitute toilet block should be assumed to be in the mind of the hypothetical tenant. Although the methodology in this PN remains the same as that used for 2010, where local circumstances at the AVD (through sales, closures or the involvement of private business in public toilet provision) evidence a change from the last revaluation the smaller substitute approach may be more widely employed.

3. Ratepayer Discussions

A Group Pre-Challenge Review (GPCR) has been completed for the 2017 Rating List. The GPCR comprised of a consortium of agents including Wilks, Head & Eve, Avison Young, Lambert Smith Hampton and Gerald Eve.

4. Valuation Scheme

There are several types of public convenience including traditional toilet blocks, automatic toilets, semi- automatic toilets, free standing urinals and pop up urinals.

In all cases these types will be valued on the contractor’s basis using costs contained in the cost guide and embedded in the spreadsheets on the Non Bulk Server.

The costs for all types reflect contract size adjustment

4.1. Conventional Toilet Blocks

The cost guide codes for the conventional toilet blocks are shown below.

The costs are given for three types which are defined as follows

The types comply with the latest standards contained in the Disability

Discrimination Act and Equality Act legislation.

Typical specifications of the modern substitute are set out below. Minor variations in the actual provision in terms of design or materials used should not be taken as value significant. In some circumstances local authorities will provide facilities that are sympathetic with their environment.

Basic standard

A basic standard public convenience is seen as a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will usually have a flat felt roof with roof chippings and associated UPVC rain water goods. Rendered cavity blockwork to both leaves. The inner leaf will be fair faced blockwork, painted with a washable surface paint. The convenience will have internal blockwork walls to create partitions, with a wooden door for each toilet cubicle. The convenience will have a cleaner’s cupboard including a sink. There will be basic minimal white tiled splash backs to the wash sinks. Floors will have a cleanable painted / sealant type finish. The convenience will include basic lighting and electric provision, mechanical ventilation, hot and cold water and a disabled emergency alarm.

Average standard

An average standard public convenience is seen as a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will have a pitched roof with a tile finish and facing brick cavity external wall with blockwork inner. The inner leaf will have a plaster and basic white ceramic tile finish. The convenience will have internal blockwork walls to create partitions, with a wooden toilet door for each cubicle. The convenience will have a cleaner’s cupboard including sink. The floor is likely to have a vinyl floor finish with a vinyl coved skirting. It will also include basic (aesthetic style) lighting and electric provision, mechanical ventilation, hot and cold water and disabled emergency alarm.

Superior standard

A superior standard public convenience will be a rectangular block with separate male / female facilities and a separate disabled wheelchair accessible WC. It will have superior faced brick or stone clad external walls with blockwork inner walls. The inner leaf will have a plaster and high quality ceramic tile finish. The internal blockwork walls will create partitions. The convenience will be fully tiled, with wooden doors for each cubicle. The convenience will have a cleaner’s cupboard including sink. The floor will have a Terrazzo ceramic tile finish. The convenience will include good quality lighting and electrical fittings and concealed toilet fittings. It will contain UPS Panels, mechanical ventilation, hot and cold water and disabled emergency alarm.

Obsolescence scales are shown in Appendix A.

Location Factors should be applied and are given in the cost guide.

Contract size adjustments should not be made as they are reflected in the costs adopted.

An addition of 14% should be made for fees and 19% for external works.

An addition of 10% of adjusted replacement cost should be made to reflect land value.

The appropriate decapitalisation rate should be applied to give the annual equivalent.

4.2 Automatic Toilets

The cost guide codes for automatic toilets are given below.

No allowance should be made for obsolescence and location factors should not be applied.

No contract size allowance should be applied and additions should not be made for fees and external works.

The site value for automatic toilets is reflected by taking 10% of ARC.

4.3 Semi automatics

The cost guide codes for semi- automatic toilets are given above.

No allowance should be made for obsolescence and location factors should not be applied.

No contract size allowance should be applied and additions should not be made for fees and external works

An addition of 10% should be made to the ARC to reflect the site value.

4.4 Free standing

The cost guide codes for free standing urinals are given be below, these are inclusive of fees.

These values reflect site and service connections. No allowance should be made for obsolescence. Location Factors should not be applied

No contract size allowance should be applied and additions should not be made for fees and external works.

A site valuation is obtained by taking 10% of ARC.

4.4 Stage 2 – Age and Obsolescence for Conventional Toilet Blocks

Adjustments to the conventional toilet blocks only are made for age and obsolescence in accordance with the Civic Buildings Obsolescence Allowance as detailed in Appendix A. For the avoidance of doubt the age of the building should be taken as the date the building was completed. Caseworker should take into account the following salient points:

The revised age and obsolescence scale has been agreed to represent the combined age related physical depreciation along with functional obsolescence and technological redundancy exhibited by buildings of each age typical for their quality/specification and condition. It is anticipated that the stated allowances will be adopted in the majority of cases and only either moderated or increased in exceptional circumstances.

Extensions are to be given an allowance appropriate to their age unless of a lower specification than would be expected of a building of that age in which case the allowance should be increased to a level appropriate to reflect the specification of the building as a whole.

In respect of physical depreciation, the above scales are intended to reflect normal wear and tear and/or deterioration due to the age of the building. The scales assume an average degree of cyclical refurbishment work will have been undertaken, to include whole or partial renewal of building sub-components, most particularly relating to mechanical and electrical services and internal fit-out, but also including periodic renewal of roof coverings and windows.

It follows from the above that no adjustment away from the scales is required in the majority of cases where older buildings have been subject to modernisation and refurbishment works, as these are explicitly assumed to have occurred. An exception to this would be for a building taken back to shell and reconstructed with significant renewal of structural elements, where an abatement of age-related physical obsolescence may be required.

An example of a building requiring an abatement of the allowances provided by the scales (due to the mitigation of physical depreciation) would be where a major renovation has occurred utilising the original building foundations, frame (including upper floors) but with comprehensive replacement of the external envelope (walls, windows), a complete internal refit and wholescale replacement of mechanical and electrical services.

Conversely, the above scales will be insufficient to reflect physical obsolescence in cases where buildings are substantially un-modernised and in any case, the scales do not apply in instances where the hereditament is not repairable at reasonable cost and where it falls to be valued rebus sic stantibus.

To qualify as a substantially un-modernised building it is expected that the building will predominantly have the following:
- single glazed windows
- original internal layout
- original ceiling height, with no suspended ceilings
- original external walls
- pre 1980 internal finishes (flooring, ceiling and walls, internal doors and fixtures and fittings)
9. In respect of functional and technological obsolescence, for buildings that remain in operational use, the scales include adjustments to reflect functional and technological deficiencies observable in buildings typical of their original period of construction but taking account of the level of assumed cyclical refurbishment reflected in the physical depreciation element of the scales.

10. The type of functional and technological obsolescence factors already reflected in the scales include the following:
- poor energy efficiency and/or environmental sustainability
- inappropriate layout inhibiting flexible and efficient space utilization
- modern health and safety, fire or building regulations that preclude or limit the original purposes of the building
- dated design practices that restrict modern usage (such as lack of/or minimal floor and ceiling voids)
- the absence of modern space heating or air conditioning systems within a building
12. It follows that only where buildings display specific functional deficiencies or issues of technological redundancy, that are atypical for their age, consideration should be given to applying an additional allowance.

13. One indicator that additional functional obsolescence is present such that the allowance provided by the scales should be adjusted is the presence of new and/or replacement facilities making the existing building surplus. Such replacement or other material redundancy should be considered and may result in the total redundancy of the pre-existing building, i.e. 100% obsolescence.

Appendix A: Civic Buildings Obsolescence Allowance