Fire stations
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. Scope

This section applies to all fire stations occupied by fire services and fire and rescue services in England and Wales including London Fire Brigade.

2. List description and special category code

List Description: Fire Station and Premises

SCAT Code: 101

SCAT suffix G

3. Responsible teams

This is a generalist class and responsibility for valuation will lie with the appropriate business unit. Queries of a complex nature arising from the valuation of individual properties should be referred to the National Valuation Unit (NVU) Class Lead via the Class Co-ordination Team (CCT).

4. Co-ordination

NVU Civic Team has overall responsibility for the co-ordination of this class. The CCT are responsible for the approach to and accuracy and consistency of valuations. The CCT will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to:
- Follow the advice given at all times.
- Not depart from the guidance given on appeals or maintenance work without approval from the co-ordination team.
- Seek advice from the co-ordination team should any issues arise that are not covered in this instruction.
5. Legal Frame work

Purpose built fire stations are a sui–generis class and consequently, as a general rule, only evidence relating to hereditaments in the same mode or category of use is pertinent. See:
- Scottish and Newcastle (Retail) Ltd v Williams (VO) (RA 2000 P 119) and the subsequent Court of Appeal decision Williams (VO) v Scottish and Newcastle Retail and Allied Domecq [RA 2001 P 41)
- Re the appeal of Reeves (VO) RA 2007 P168
- Dawkins (VO) v Royal Leamington Spa BC and Warwickshire County Council (1961) RVR 291
See Rating Manual Section 2 Part 7 Appendix 2 for guidance on mode and category of use at the material day.

The method of valuation applicable to fire stations i.e. the contractor’s basis was endorsed by the Lands Tribunal (Upper Tribunal Lands Chamber) in North Riding of Yorkshire County Council -v- Bell (VO) (1958) and again by the Valuation Tribunal in Somerset County Council v Hartwright (VO) (1999).

6.Survey Requirements

6.1 Method of Measurement

There is unlikely to be any useful rental evidence relating to fire stations and consequently the contractor’s basis of valuation will be applied to this class, the appropriate method of measurement will be Gross Internal Area (GIA).

There are, however, some standalone fire control centres for which direct rental evidence maybe available or which are in the nature of offices/call centres for which a significant body of rental evidence exists. These hereditaments should be assessed using the rentals method of valuation and will fall to be measured to Net Internal Area (NIA). Where, however, a fire control centre is located together with a fire station or training facility then the valuation will be carried out by adopting the contractor’s basis and the facility should be measured to GIA.

6.2 Description

Fire and rescue services (FRS) operate independently from each other although in recent years there has been a trend toward combining/sharing facilities such as fire control centres and specialised training facilities. Consequently, although FRS may have differing policies that can impact upon the provision of fire stations, common requirements and the demands of the Ministry of Housing Communities and Local Government (MHCLG) and the regulatory Chief Fire and Rescue Advisor dictate a degree of uniformity.

Subject to the comment above, however, the nature of the area covered by a station will dictate the size, design, crewing level and operation of individual fire stations.

A fire station is essentially a building for the garaging of fire appliances and the storage of other ready to use firefighting equipment. The range of equipment will vary according to the size of the facility which is determined by its designation and purpose.

Many stations in rural areas are “retained stations”, operated by retained (i.e. part time) fire fighters and will usually be under 350m² GIA with one or two appliance bays. As the fire fighters are not full time there are unlikely to be dormitory facilities etc. but there will generally be a meeting room/training room, drying area, equipment store, muster room and office, toilet and shower facilities.

In urban areas fire stations are likely to be crewed 24 hours a day, cater for more appliances, have a canteen and dormitory facilities as well as a gymnasium, training and administrative offices in addition to the accommodation referred to above. They will generally be at least 500m² GIA. Some large urban fire stations are several times that size. A comparatively small number of stations are “day manned”, being crewed by full time fire fighters during the daytime but reverting to retained cover over night.

Many stations are now referred to as community fire stations. These stations house community halls and meeting rooms which in addition to their use by the FRS are made available to the public for appropriate uses. In some fully manned community stations, the gymnasium is also made available for supervised sessions.

The level of risk in the area covered by a FRS will impact on the distribution and size of fire stations. The whole of the FRS area is assessed for the risk level it presents and categorised according to the level of response that will be required for any callout. Thus, the proximity of, for example, large industrial premises, may dictate that a station will be larger and have more fire fighters and appliances than would otherwise be the case.

Modern appliances are longer than those for which some older stations were designed, especially modern turntable ladders. Modern bays tend for this reason to be larger. This is a point to consider if there is a suggestion of superfluous bays at older stations.

Fire stations are generally built to a high standard; appliance bays have high quality waterproof flooring, and background heating. Often there are drop down chargers to ensure the appliances have fully charged batteries at all times. Exhaust fume extraction is the norm in a modern station, and many older stations have had such systems installed in recent years. This is rateable plant and machinery.

Many older fire stations function perfectly well today, although they will often lack purpose built breathing apparatus rooms and a space has usually been adapted for this purpose. Similarly many were not built with gyms, and part of the station will have been turned over to this purpose. Many modern stations have purpose built breathing apparatus rooms and gyms, though in many ways basic designs are little different from older stations.

In some urban areas some stations will have extra space to keep more specialist equipment such as foam units, pollution control unit, high volume pump units, mobile control centres for major incidents, lighting units and a vehicle to transport them (usually a commercial HGV chassis with hydraulic rams to lift the “pods” onto the back). These will usually cover the geographic area served by several fire stations housing standard appliances. Similarly, hi-lift platforms will not be kept at all stations but will move to the stations as the level of risk demands

The Government’s New Dimension Programme established following the 11th September 2001 attack on the World Trade Centre sought to enhance the capability of the fire and rescue service to respond to a range of emergencies. Search and Rescue Centres (SARs) were introduced within existing suitably located stations (normally accessible to the motorway network and able to respond rapidly in the event of terrorist activity) or alternatively new facilities provided.

For efficiency purposes some FRS have sought to relocate with other emergency services when the opportunity presents itself to pool resources and save on build costs by sharing canteen facilities and gymnasiums etc.

Externally fire stations may incorporate a number of training facilities to include:

a) Towers

Many FRS maintain towers at the majority of their fire stations and they are regularly used for ladder and hose training. However some FRS have few towers, preferring to move staff to a central locations for ladder training.

Towers were historically used to hang hoses to dry out and although no longer required in the main for this purpose modern hoses do still require drying before being sent away for repair.

Specialised companies will produce a range of “off the shelf” designs that can be customised to the requirements of individual FRS.

Older towers are usually of brick or concrete construction, and generally more modern ones are pre-fabricated steel

In some stations space has been let on towers to mobile phone operators (and others) for the provision of telecoms masts. See Rating Manual: Telecommunication masts and other wireless transmission sites for telecommunications hereditaments.

Unless there is evidence to the contrary (e.g. a FRS is (or has in recent years) built new brick or concrete towers) then towers should not exceed the cost of a modern steel replacement capable of carrying out the same function. Where a tower is combined with a firehouse or smoke house then brick and concrete construction remains the norm.

b) Smoke houses

Some larger fire stations will have a smoke house used for training purpose, which can be filled with non-toxic smoke. In most smoke houses the smoke can be rapidly extracted from the building by fans and ducting in case of emergency. Smoke houses are generally built to mimic domestic properties and may include roof access facilities to provide a varied and realistic training environment. In some more modern stations the smoke house and tower can be combined into a single structure and in such cases they are usually of brick construction.

Smoke houses vary substantially in their level of sophistication, mainly in the monitoring systems and control over the smoke production and distribution within the building.

c) Fire houses

Firehouses are usually much more sophisticated and expensive structures than smoke houses. A modern firehouse will include sophisticated control and safety equipment to provide realistic training whilst minimising the risk to the trainees.

Older fire houses may have much less in the way of sophisticated control equipment, but nevertheless the structure itself will be expensive as it needs to be resistant to the heat of a fire as well as the smoke generated. Expensive refractory tiling is likely to be found in a firehouse, or sacrificial steel plate. In older firehouses, the fire is generated by setting light to flammable materials such as wood or straw in a “crib” inside the building or ducted into the building from controlled fires in external furnaces.

In more modern firehouses, a much more controllable training environment may be provided by using propane gas as a fuel for the fire, together with artificial smoke.

As a generality, firehouses are considerably more expensive to build than smoke houses and again may incorporate an integral brick built tower.

d) Flashover house

“Flashover” is a particular dangerous phenomena that can occur in fires in confined spaces. It may arise when inflammable gasses build up at ceiling level and reach a temperature where they spontaneously ignite in an explosive fireball.

Some FRS use very basic facilities, consisting of an adapted steel “shipping” container in which fires are set, specifically designed to create flashover, and the eye of a very experienced officer may monitor conditions. Training is aimed at recognition of the signs of a potential flashover, and how to prevent it (cool down the gasses). These containers often have a very short life as they are repeatedly subjected to extremes of heat for which they were never designed and need to be replaced regularly.

There are also a small number of very sophisticated flashover training facilities where flashover conditions can be created in a controlled manner using propane gas as the fuel.

e) Yard areas to simulate road traffic incidents (RTI)

Many fire stations now devote an area of the training yard to RTI training. Scrap cars are used to test and train fire fighters in the use of equipment to extricate accident victims from crushed and mangled cars.

f) External works

Being very heavy vehicles (particularly when the appliance has a full charge of water), fire engines have a very high axle loading, running in the main on just two axles. Consequently, the extensive areas of hard surfacing at most fire stations used for drill, wash down etc. have to be capable of supporting a large axle load. In the main this will be 30cm reinforced concrete, sometimes with paviors over. In many fire stations the “drive through” design of the appliance bays also increases the area of roads and hard surfaces required.

In addition to the above there is a parking requirement for personnel. At a “retained” station a call out will result in a number of fire-fighters arriving independently, most probably in a car or van that has to be parked at the station to provide immediate access to the appliance. Similarly, the shift patterns at a 24-hour crewed station mean that even in an urban environment it is often difficult, if not impossible, for all crews to travel to and from work by public transport.

A modern 1 or 2 bay “retained” station, although it may be under 300m² GIA, typically has “hard” surfaced areas for parking, maneuvering vehicles and training, and these can easily aggregate to 1,000m² or more.

Many stations have large underground water tanks and associated drainage, which are dual purpose. In some areas both the drainage and mains water supply are inadequate to cater for the large volumes of water required during training, with the result that drains can be over-loaded, or taps run dry in the vicinity. Whilst this may be acceptable in emergencies, it will probably not be accepted if it happens on a regular basis during training. Hence the water is taken from the tanks and re-cycled back into the tanks via interceptor drains. They also provide a facility for deep-water lift training for situations where a mains hydrant is not available, i.e. where water needs to be taken from wells or watercourses in the vicinity. Many modern stations have been built without underground water tanks, though this will depend upon the policy of the individual FRS.

In recent years some FRSs have stopped using their underground water tanks. If this was the case at the antecedent valuation date (AVD) and there is no known intention to reuse them, the tanks should be excluded from the valuation.

On site refueling has become comparatively rare in recent years but if present and in use at the AVD it will form part of the valuation.

6.3 Requirements

a) Unit of assessment

The principles referred to in Rating Manual Section 2 Part 2 2. Identification of the hereditament should be adhered to. In cases of difficulty advice from the Technical Advisor/NVU specialist should be obtained. The normal approach should be applied to the identification of hereditaments and no attempt should be made to aggregate property which on normal rating principles constitutes more than one hereditament. Where co-located with other emergency services it is possible that unit of assessment issues may arise, particularly where some facilities are shared. In these circumstances it is essential the rateable occupier of each part is ascertained and the correct unit(s) of assessment identified.

b) Survey detail

The following information is required
- A plan (CAD) or otherwise should be obtained where available and check dimensions made on site as necessary; otherwise, a plan should be drawn up.
- Site layout plan.
- Method of construction - e.g. temporary, traditional/permanent brick and tile or steel framed including roof type e.g. flat or pitched.
- Description of the accommodation to include the height of the appliance bays and detail of the use made of the various elements e.g. equipment store, gymnasium, community room etc. *Where the facility incorporates a control centre or HQ building a note should be made of the proportion of the total area which is given over to office accommodation. Office accommodation in this context should be taken to include rooms used for support and admin purposes (including ancillary facilities like kitchens and toilets primarily used by admin staff) as distinct from appliance bays, training facilities and ancillary accommodation primarily used by fire fighters.
- The GIA of smoke, fire and flashover houses and any other individual building(s) and any extensions.
- Flat roof area.
- Age of all buildings/extensions.
- Description and detail of services to the hereditament e.g. heating, air conditioning, security systems (to include CCTV), generators, lifts, solar panels, wind turbines etc.
- As separate calculated areas the area of hard standing and other surfaced areas (hard areas) with a note as to their use and the area given over to landscaping (soft areas).
- External lighting
- Perimeter fencing
- Details of any underground or surface water or fuel tanks and petrol interceptors incorporated into the underground drainage system
- Height and construction details of any drill tower should be noted
- Total site area.
- A description of the means of access to the highway and a note of the proximity to major trunk /arterial/ring roads.
- A selection of photographs.
- A note of any apparent superfluity (see 8.1 below).
7. Survey Capture

Survey information including plans are to be stored on EDRM. The GIA of the building(s) is to be entered onto the valuation spreadsheet held on the non-bulk server (NBS). Where the facility under consideration is a standalone control centre or HQ building to be valued using the rentals method then data, utilising appropriate Bulk Class Indicator (BCI) and sub location codes, should be captured within the Rating Support Application (RSA).

8. Valuation Approach

The special nature of these hereditaments and the circumstances under which they operate will normally exclude a valuation approach on a receipts & expenditure basis and, in the absence of rental/comparative evidence for the hereditaments in this section, the basis of assessment is the contractor’s basis as detailed in Rating Manual: Section 4 Part 3 The Contractor’s Basis of Valuation and the practice note applicable to the relevant Rating List.

Standalone fire control centres for which direct rental evidence maybe available or which are in the nature of offices/call centres should be valued using the rentals method.

8.1 Superfluity at Fire Stations

The number of bays in a FRS area invariably exceeds the number of appliances. The extra bays are used for:
- Garaging of reserve appliances.
- Accommodating appliances coming in to cover from other stations. E.g. if all the crews on a station are called out, a crew from a neighbouring station will arrive to cover the uncovered risk, usually very quickly, and often the extra appliances will remain for some time after the incident is over.
- Ensuring flexibility – the service moves specialist equipment around dependent on changing risk patterns e.g. aerial platforms.
- Gyms or breathing apparatus rooms in some older stations (following conversion works).
- Fire service vans etc.
- Housing ambulances and a small room is usually provided for the ambulance crew. Likewise there may be a police presence at some Fire stations. Similarly in coastal areas some stations have facilities used by the coastguard.
- The housing of specialist vehicles e.g. decontamination vehicles to counter the effects of international terrorism. FRS personnel man these vehicles.
It follows that the number of appliances compared to the number of bays at a fire station is not of itself a measure of superfluity. Superfluity can be taken into account but only after careful investigation of the root cause and ensuring that space is genuinely redundant at the AVD. Conversely, superfluity of parts of a fire station can still arise even if all the appliance bays are in use. For example the making available of a bay, for say, the parking of a St John Ambulance (in circumstances where a separate assessment is inappropriate) may still leave other parts of the building, provided to support the operation of all appliance bays, surplus to requirements. It should also be borne in mind that in circumstances, where a bay is being used for a purpose other than that for which it is intended, and, there was no prospect of its return to use by the fire authority at the AVD, it might be appropriate to cost the area concerned at a different rate reflecting the use to which that area is actually being put.

Superfluity is not to be assumed and its presence and valuation effect is for the ratepayer or agent to demonstrate.

When considering the merits of a claim for superfluity a consideration of the features and characteristics of the modern equivalent, in those FRS areas where such stations existed at the AVD, will be of assistance.

An example of genuine superfluity could arise when the fire risk in a particular location reduces, perhaps on closure of a large industrial hereditament such as a steel works or chemical plant, and as a direct consequence a station “loses” a number of appliances, or even moves from whole time (24 hour) status to day crewed.

9. Valuation Support

Valuations are to be carried out using the dedicated fire stations spreadsheet held on the non-bulk server (NBS). Valuations on the rentals method are to be carried out on the Rating Support Application.

Practice note 1: 2023 - fire stations

1. Market Appraisal

1.1 The period from 2015 has seen a continuation of a trend to co-locate blue light services on one site in order to achieve cost savings and improve general efficiency.

1.2 New and replacement stand-alone facilities have been provided in other Fire and Rescue Service (FRS) (or brigade) areas during the last five years or so.

1.3 The Welsh Government published a consultation paper entitled “Reform of Fire and Rescue Services in Wales” proposing changes to the governance of Fire Authorities in Wales.

2. Changes from the last practice note

2.1 There are changes to the section relating to Market Appraisal. In addition, there are changes to the level of costs, fees, land values, allowances and rates associated with the contractor’s basis of valuation.

3. Ratepayer discussions

3.1 No discussions with the fire and rescue authorities or their representatives have taken place.

4. Valuation scheme

The contractor’s basis is to be applied in accordance with Rating Manual Section 4 Part 3 using the guidance below in relation to each stage of the valuation process.

The exception to this is separately assessed control rooms and administrative buildings where it is anticipated that there will be sufficient rental evidence in the locality upon which to support a valuation using the rentals method. Valuations of these hereditaments are to be carried out using the Rating Support Application (RSA) by way of an appropriate scheme.

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown it is this which 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 different costs to those shown in a current version of this practice note, please refer to the Class Co-ordination Team (CCT).

4.1 Stage 1 – Estimated Replacement Cost

Building Costs

With the exception of areas that are not used at the AVD and have no prospect of being used, the actual GIA of the station should be used to calculate the Estimated Replacement Cost (Stage 1) of the hereditament in accordance with Appendix A. Guidance in relation to the treatment of superfluity is given in the Rating Manual section relating to fire stations.

4.1.1 External Works

The cost of external works is to be added in accordance with Appendix B.

4.1.2 Location factors

Where appropriate costs should be adjusted for location by reference to the Location Factors set down in the 2023 Rating Cost Guide and included at Appendix C.

4.1.3 Contract Size Adjustment

Contract size adjustments should be made in accordance with the guidance given in the 2023 Rating Cost Guide and included at Appendix D below.

4.1.4 Professional Fees and Charges

Professional fees and charges are to be added for in accordance with the guidance given in the 2023 Rating Cost Guide and included at Appendix E.

4.2 Stage 2 – Age and Obsolescence

The Estimated Replacement Cost (ERC) established at Stage 1 above is converted to Adjusted Replacement Cost (ARC) by applying an age and obsolescence allowance.

The standard age and obsolescence allowances (non–industrial) to be applied to the ERC of the individual blocks of permanent buildings are set out in (Rating Manual: section 4 part 3 - the Contractor’s basis of valuation)[https://www.gov.uk/guidance/rating-manual-section-4-valuation-methods]. Adjustments for age and obsolescence should be made in accordance with Appendix F. Separate scales are provided within for 1) Fire Stations; 2) Separate and distinct stores; 3) Temporary buildings; and 4) Civils (including drill towers), Plant and machinery and Rateable tanks.

The scales contained in Appendix F take into account the following salient points:

a. The age and obsolescence scales set out in the rating manual have 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.

b. 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.

c. 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.

d. 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.

e. 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.

f. 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.

g. 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)
This is not intended to be applicable to prestige buildings that add character and esteem to the hereditament.

h. 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.

i. 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
j. It follows that only where buildings display specific functional deficiencies or issues of technological redundancy, that are atypical for their age, the age-related allowances provided by the scales should be increased.

k. 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.

l. If at the Antecedent Valuation Date, where there are buildings, or parts of buildings, that through an established pattern of use have been unused for a number of years the area of these buildings, or parts of buildings, is to be excluded from the GIA.

m. This adjustment takes into account deficiencies in the actual building from an occupational point of view, which is not reflected in the ERC.

4.2.1 Flat roof allowance

Permanent buildings built prior to 2005 with a flat roof are to receive an additional allowance. The allowance is not to be applied to temporary buildings, stores, workshops or garages.

a) £80 per m2 ARC of the footprint of the flat roof for buildings constructed up to and including 2004.

b) No allowance for flat roofs constructed from 2005 and onwards.

Where a building has varying roof types a reasonable apportionment should be made to arrive at the allowance.

What is flat as opposed to a pitched roof will generally be self-evident. Flat roofing allowances will automatically apply here to all types of flat roof. In instances where an allowance is sought for pitched roofing caseworkers should seek advice from the National Valuation Unit before proceeding.

4.3 Stage 3 – Land Value

The value of the developed land should be added in accordance with Appendix G.

4.4 Stage 4 – De-capitalisation rate

Fire stations should be valued using the higher statutory de-capitalisation rate. Where the hereditament is predominantly used as a training facility then the lower de-capitalisation rate should be employed notwithstanding that a fully operational fire station maybe included within the unit of assessment.

4.5 Stage 5 – End Adjustments

Any advantage or disadvantage which might affect the value of the occupation of the hereditament as a whole should be reflected at this last stage. An adjustment under this head should not duplicate adjustments made elsewhere. Most hereditaments will not warrant further allowances at this stage and where allowances are appropriate, it is expected that they should not normally exceed 15%.

Appendix A

Stage 1 Building Costs

Appendix B

Stage 1 The Addition for External Works (Excluding towers and training/ancillary buildings)

Notes
- For the purposes of determining the building ratio soft areas (grass/landscaping) should be disregarded
- Where Aerials or Masts exist, regard should be had to cost additions outlined in the relevant section of the VO 2023 Cost Guide
The addition for externals should not exceed a figure calculated as below.
- Find the total surface area
- Subtract the footprint of the main buildings
- Apportion the remainder between “Hard” and “Soft” Landscaping
- Hard landscaping £126/m2
- Soft landscaping £36/m2
This valuation will reflect the drill yard and forecourt, service connections, drainage, external lighting, and standard boundary delineation. It does not however reflect the additional costs that are incurred in the provision of e.g. security fencing, CCTV, barrier controls, underground water tanks and on-site fuelling facilities. These items should be cost separately, either from the Cost Guide (fencing and other security items) as above (underground water tanks and on-site fuelling) and their value added to the £126/m2 / £36/m2 costs noted above to form a “ceiling” value for external works.

For the avoidance of doubt these figures should be treated as line entries in the valuation, and the location factor, fees, age and appropriate obsolescence allowances etc. will be applied to these figures.

Note also that the external works are “Civils” and should be coded CI on the Non-Bulk Server spreadsheet.

Appendix C

Location adjustment

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

Appendix D

Contract Size Adjustment

The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the following scales:

Appendix E

The addition for fees

Fees should be added at the percentages shown in the VOA published Cost Guide at Section 7. For convenience these are shown below inclusive of the 2% complexity addition. Note that minimum fees may apply to counter inversion.

Appendix F

Age and obsolescence scales

Table 1: Civic Buildings Obsolescence Allowances – Fire Stations

Table 2 – Industrial Buildings Obsolescence Table - Separate and distinct stores

Notes Applicable to Table 2
- As noted above, the scale of allowances commonly referred to as “the Monsanto scale” (derived from the approach determined in Monsanto v Farris (VO) 1998 RA 217) continue to be applicable to Industrial buildings.
- The scales refer to the actual age of the specific item. A notional age can be adopted where the item has undergone significant improvement or refurbishment.
- The scales do not provide for physical obsolescence alone. They also reflect the expected degree of functional and technical obsolescence for an asset of that age.
- Any extraordinary functional or technical obsolescence may result in an additional allowance being considered. Examples include superfluity for modern purposes or where new technology evidences that the actual asset is relatively inefficient. Where an additional allowance is made the reasons for it must be stated in the valuation notes.
- An element of risk of failure and the requirement of the tenant to replace the item at the end of its useful life is incorporated in the allowances.
- It should not be automatically assumed that because a property is old it merits an allowance. Age in itself is not a disability but rather what often flows from age.
- The scales are intended to provide a degree of uniformity of allowance. They should be regarded as the maximum allowances to be given.
- The scales should only be used as guidance in accordance with the principles outlined in the Rating Manual.
- Allowances in excess of 50% for buildings or P&M should only be adopted in exceptional circumstances. It is unlikely that many very old buildings exist which have not undergone some form of modernisation or refurbishment. Where a building or piece of plant has obviously not undergone refurbishment or modernisation at some stage it is permissible to give allowances up to a maximum of 65% as indicated in the scales (below).
- Allowances may be up to 50% higher from those shown in the scales for structures which are of a temporary nature and have continued in use well beyond their intended life span.
- It should not be assumed automatically that because an item of plant or machinery is old it merits an allowance. If an asset is well maintained the amount of use may well not affect the item or its value. However, with age the risk of breakdown is likely to increase and functional and technological obsolescence factors are likely to become prevalent. These factors must be borne in mind when selecting an appropriate obsolescence allowance.
- The scales of allowances therefore take into account the average use of items over a period of time, bearing in mind the physical, functional and technical obsolescence that may occur during the stated period.
- Where judgement through actual knowledge of the item is inconsistent with the allowance scales the item should be valued accordingly recording the reasons for the divergence from the scale.
- In any instance of variation from the scales in accordance with these instructions, the reasoning for this must be recorded in the valuation.
Table 3 - Temporary Buildings Obsolescence Table (Category 3 buildings)

Table 4 - Civils (including drill towers), Plant and machinery and Rateable tanks

Appendix G

Stage 3 – Land Values

Practice note 1: 2017 - fire stations

The contents of this practice note have been discussed and agreed under Check, Challenge and Appeal (CCA) Group pre-Challenge Review (GPCR) procedures with a consortium of agents acting on behalf of a number of fire authorities.

1. Market appraisal

1.1. In 2013 the London Fire Brigade decided to replace 9 aged stations no longer considered fit for purpose. These were completed and all are “community stations”. 10 other stations were closed in 2014 as part of a programme to accord with the objectives of the “Fifth London Safety Plan”

1.2. New and replacement facilities have been provided in other Fire and Rescue Service (FRS)(or brigade) areas during the last five years or so with at least 16 in the North-West alone and others elsewhere across the country. A second PFI scheme in Staffordshire was scheduled to result in the construction of 11 new fire stations during the period 2014 to 2016.

1.3. Greater Manchester Fire Service is providing a purpose built training facility, making use of some existing buildings on site which is due to open in 2016. This will also incorporate community facilities.

1.4. Some FRSs have rationalised the number of fire stations by closing some town & city centre properties and relocating to more central locations for the areas covered, in some cases these are green field locations.

1.5. There has been an increase in the use of retained (on-call) personnel and day manning. Some FRS are now seeking to locate their fire stations with other emergency services enabling the cost of providing some facilities such as canteens, gyms, parking etc. to be shared.

1.6. In May 2013 a report entitled “Facing the Future” was published which examined how the fire service might change and adapt to current financial constraints and against a backdrop of falling demand for front line services (attending incidents). The report considered many aspects of the delivery of service including the merger and/or re- structuring of fire authorities, the formation of mutual bodies to deliver some services and allow trading and charging and /or Community Interest Companies, the sharing of control rooms and training facilities by separate fire authorities, the sharing of buildings with other “blue light” services, the reduction of management to staff ratios, shared procurement practices and greater use of retained firefighters.

1.7. The Regional fire control centres developed to cover the whole of England and constructed and completed shortly before the compilation date for the 2010 Rating List have not been occupied for their intended purpose. Funding for the project was withdrawn in Dec 2010. As at March 2014 5 of the centres had been let.

2. Changes from the last practice note

This practice note introduces a change to the approach to the application of the contractors basis as compared to that adopted for the 2010 List. It is the modern equivalent of a comparable sized fire station of a specification similar to that being assessed which is to be cost at stage 1 rather than (as in previous lists) the hereditament itself. Adjustments to take account of the deficiencies of the actual hereditament in terms of physical, functional and technical obsolescence are made at stage 2 of the valuation process. In addition there are changes to the level of costs, fees, values, allowances and rates associated with the contractors basis of valuation. In particular the allowance attributable to the presence of flat roofs has been significantly reduced to accord with current advice as to both the durability of modern coverings and market perception.

3. Ratepayer discussions

A Group Pre Challenge Review (GPCR) been completed for the 2017 Rating List. has The GPCR comprised of a consortium of agents including Avison Young, Montagu Evans, FHP, Dron and Wright and Altus.

4. Valuation scheme

The contractors basis is to be applied in accordance with Rating Manual section 4 part 3 using the guidance below in relation to each stage of the valuation process.

The exception to this is separately assessed control rooms and administrative buildings where it is anticipated that there will be sufficient rental evidence in the locality upon which to support a valuation using the rentals method. Valuations of these hereditaments are to be carried out using the Rating Support Application (RSA) by way of an appropriate scheme.

The costs shown in this section are for ease of reference. In all cases where a cost guide code is shown it is this that which 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 different costs to those shown in a current version of this practice note, please refer to the Class Co-ordination Team (CCT).

4.1 Stage 1 - Estimated Replacement Cost

4.1.1 Building costs

With the exception of areas that are not used at the AVD and have no prospect of being used, the actual GIA of the station should be used to calculate the Estimated Replacement Cost (Stage 1) of the hereditament in accordance with Appendix A. See VOA Rating Manual Section in respect of the valuation of the modern equivalent area and the exclusion of superfluous accommodation.

4.1.2 External Works

The cost of external works is to be added in accordance with Appendix B.

4.1.3 Location factors

Location factors should be applied in accordance with Appendix C.

4.1.4 Contract Size Adjustment

Contract size adjustments should be made in accordance with Appendix D. It should be made having regard to the total ERC including any exempt or domestic elements (after adjustments for location but before the addition for fees). Intermediate figures may be interpolated.

4.1.5 Professional Fees and Charges

Professional fees and charges are to be added for in accordance with Appendix E.

4.2 Stage 2 – Age and Obsolescence

Adjustments for age and obsolescence should be made in accordance with Appendix F. Separate scales are provided for 1) Fire Stations; 2) Separate and distinct stores; 3) Temporary buildings. 4) Civils (including drill towers), Plant and machinery and Rateable tanks.

Flat Roof Allowance

Permanent buildings with a flat roof are to receive an additional allowance. The allowance is not to be applied to temporary buildings, stores, workshops or garages.
- £80m2 ARC of the footprint of the flat roof for buildings constructed up to and including 2004
- £60m2 ARC of the footprint of the flat roof for buildings constructed after 2004
Where a building has varying roof types a reasonable apportionment should be made to arrive at the allowance.

What is flat as opposed to a pitched roof will generally be self-evident. In instances where an allowance is sought for pitched roofing caseworkers should seek advice from the National Valuation Unit before proceeding.

4.3 Stage 3 - Land Value

The value of the developed land should be added in accordance with Appendix G.

4.4 Stage 4 - De-capitalisation Rate

Fire stations should be valued using the higher statutory de-capitalisation rate of 4.4% in England and 3.8% in Wales. Where the hereditament is predominantly used as a training facility then the lower de-capitalisation rate should be employed notwithstanding that a fully operational fire station maybe included within the unit of assessment. The lower decapitalisation rates are 2.6% for England and 2.1% for Wales.

4.5 Stage 5 - End Adjustments

Any advantage or disadvantage which might affect the value of the occupation of the hereditament as a whole should be reflected at this last stage. An adjustment under this head should not duplicate adjustments made elsewhere. Most hereditaments will not warrant further allowances at this stage and where allowances are appropriate, it is expected that they should not normally exceed 15%.

End allowances will always be a subjective judgement to be made by the caseworker dealing with a particular case, who will have inspected the station and be familiar with any disadvantages it may suffer.

Appendix A - Build Costs (Stage 1)

Note:

The determination of the size point for the application of the appropriate cost should be the GIA of the main fire station building to include the appliance bays ,associated equipment rooms, muster areas, office and admin areas, staff rooms, gyms, community facilities etc but not canopies and external buildings such as smoke houses, fire houses, drill towers , plant rooms (other than any incorporated within the main fire station building), standalone garages and stores etc

Appendix B - The Addition for External Works (Excluding towers and training/ancillary buildings) (Stage 1)

Notes
- for the purposes of determining the building ratio soft areas (grass/landscaping) should be disregarded
- where Aerials or Masts exist they are to be individually cost by reference to the VOA 2017 Cost Guide
- the addition for externals should not exceed a figure calculated as below
- Find the total surface area
- Subtract the footprint of the main buildings
- Apportion the remainder between “Hard” and “Soft” Landscaping
- Apply the following Rates
Hard landscaping £105/m2

Soft landscaping £30/m2

This valuation will reflect the drill yard and forecourt, service connections, drainage, external lighting, and standard boundary delineation. It does not however reflect the additional costs that are incurred in the provision of e.g. security fencing, CCTV, barrier controls, underground water tanks and on-site fuelling facilities. These items should be cost separately, either from the Cost Guide (fencing and other security items) as above (underground water tanks and on-site fuelling) and their value added to the £105 / £30 cost noted above to form a “ceiling” value for external works.

For the avoidance of doubt these figures should be treated as line entries in the valuation, and the location factor, fees, age and appropriate obsolescence allowances etc will be applied to these figures.

Appendix C - Location Factors

North East

North West

Yorkshire and the Humber

East Midlands

West Midlands Region

East of England

London

South East

South West

Wales

Appendix D – Contract Size Adjustment

The adjustment for contract size should be made having regard to the total ERC (after adjustment for location but before the addition for fees) in accordance with the following scales:

NB. Intermediate figures may be interpolated.

Appendix E – Professional Fees and charges

Appendix F (1)– Age and Obsolescence Allowance Scale (Civic Scale) to be applied to Fire Station Main Buildings, Fire Houses, Smoke Houses, HQ’s etc.

Notes applicable to Appendix F1

The scale represents the combined age-related physical depreciation along with functional obsolescence and technological redundancy typically exhibited by buildings of the relevant age. These allowances should be adopted in the majority of cases and only varied in exceptional circumstances. In such circumstances contact NVU.

In respect of physical depreciation, the scale is intended to reflect normal wear and tear and/or deterioration due to the age of the building. The scale assumes an average degree of cyclical refurbishment work will have been undertaken, to include whole or partial renewal of building sub-components. Most particularly this relates to mechanical and electrical services and internal fit-out, but also includes periodic renewal of roof coverings and windows.

It follows from the above that no adjustment away from the scale 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 scale (due to the mitigation of physical depreciation) would be where a major renovation has occurred utilising the original building foundations and 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.

The scale does not apply in instances where repair is uneconomic and thus the building falls to be valued rebus sic stantibus.

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 (i) typical of their original period of construction; but (ii) taking account of the level of assumed cyclical refurbishment reflected in the physical depreciation element of the scales.

The type of functional and technological obsolescence factors already reflected in the scale includes 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.
8. It follows that only where buildings display specific functional deficiencies or issues of technological redundancy that are atypical for their age, consideration may be given to applying an additional allowance.

Appendix F (2) – Age and Obsolescence Allowances (Industrial scale) to be applied to separate and distinct workshops ,stores and plant rooms

Notes Applicable to Scale F(2)

As noted above, the scale of allowances commonly referred to as “the Monsanto scale” (derived from the approach determined in Monsanto v Farris (VO) 1998 RA 217) continue to be applicable to Industrial buildings.

The scales refer to the actual age of the specific item. A notional age can be adopted where the item has undergone significant improvement or refurbishment.

The scales do not provide for physical obsolescence alone. They also reflect the expected degree of functional and technical obsolescence for an asset of that age.

Any extraordinary functional or technical obsolescence may result in an additional allowance being considered. Examples include superfluity for modern purposes or where new technology evidences that the actual asset is relatively inefficient. Where an additional allowance is made the reasons for it must be stated in the valuation notes.

An element of risk of failure and the requirement of the tenant to replace the item at the end of its useful life is incorporated in the allowances.

It should not be automatically assumed that because a property is old it merits an allowance. Age in itself is not a disability but rather what often flows from age.

The scales are intended to provide a degree of uniformity of allowance. They should be regarded as the maximum allowances to be given.

The scales should only be used as guidance in accordance with the principles outlined in the Rating Manual.

Allowances in excess of 50% for buildings or P&M should only be adopted in exceptional circumstances. It is unlikely that many very old buildings exist which have not undergone some form of modernisation or refurbishment. Where a building or piece of plant has obviously not undergone refurbishment or modernisation at some stage it is permissible to give allowances up to a maximum of 65% as indicated in the scales (below).

Allowances may be up to 50% higher from those shown in the scales for structures which are of a temporary nature and have continued in use well beyond their intended life span.

It should not be assumed automatically that because an item of plant or machinery is old it merits an allowance. If an asset is well maintained the amount of use may well not affect the item or its value. However, with age the risk of breakdown is likely to increase and functional and technological obsolescence factors are likely to become prevalent. These factors must be borne in mind when selecting an appropriate obsolescence allowance.

The scales of allowances therefore take into account the average use of items over a period of time, bearing in mind the physical, functional and technical obsolescence that may occur during the stated period.

Where judgement through actual knowledge of the item is inconsistent with the allowance scales the item should be valued accordingly recording the reasons for the divergence from the scale.

In any instance of variation from the scales in accordance with these instructions, the reasoning for this must be recorded in the valuation.

Appendix F (3) - Age and Obsolescence Allowances for Temporary Buildings

Note:
- Regard to be had to the notes 1 to 14 referred to under Appendix F(2)
Appendix F4 Age and Obsolescence Allowances for Plant and Machinery, Civils (including drill towers), and rateable tanks

Notes:
- Regard to be had to the notes 1 to 14 referred to under Appendix F(2)
Appendix G Land Values (Stage 3)