Courts
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 Crown, magistrates’, combined and county courts in England and Wales.

2. List description and special category code

Crown, magistrates’ and combined courts

List description: law court and premises

Scat code 414 (contractors basis)

Scat suffix S

Scat code 415 (rental valuations)

Scat suffix S

County courts list description: law court and premises

3. Responsible teams

Crown, magistrates’ and combined courts are a specialist class and responsibility for valuation will lie with the National Valuation Unit (NVU).

County courts are also specialist and responsibility for valuation lies with the NVU.

Queries of a complex nature arising from the valuation of individual properties should be referred to the NVU class facilitator via the class co-ordination team (CCT).

4. Co-ordination

The Class Co-ordination team has responsibility for ensuring effective co-ordination across this class. The team is responsible for the approach, accuracy and consistency of valuations. The team will deliver Practice Notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating list. 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 before starting any new work
5. Legal framework

Purpose built Crown, magistrates’ and combined courts 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

The method of valuation applicable to Crown, combined and magistrates’ courts is the contractor’s basis; this methodology was endorsed by the Lands Tribunal (Upper Tribunal Lands Chamber) in Lavery (VO) -v- Leeds City Council (2002)

The method of valuation applicable to county courts is the rentals method and the general legal principles that apply to all hereditaments in rating lists apply to county courts.

6. Survey requirements

6.1 Method of measurement

Crown, combined and magistrates’ courts should be measured to Gross Internal Area (GIA), in accordance with the VOA Code of Measuring Practice.

County courts should be measured to Net Internal Area (NIA), in accordance with the VOA Code of Measuring Practice.

6.2 Description

Criminal courts (Crown, combined and magistrates’) are generally housed in purpose-built, highly specialised courthouses. Court buildings need to be seen to be there and seen to be public, authoritative and important in society. They represent the concept of justice and, therefore, have a symbolic function in their architecture. A great many court buildings have historic value and this civic quality is something that is also very much sought after in modern court complexes. Criminal Courts require intricate segregated circulation routes so that the judge, jury, and defendant(s) (if in custody) can make their way to the court room without meeting each other or any other users (e.g. members of the public). Such complexity makes criminal courts a difficult building type to design and procure. They generally comprise an entrance hall that clearly displays the law court function of the building. In addition there will be formal court rooms typically with secure docks as well as informal family and youth courts. Areas for sensitive and intimidated witnesses may exist and these are typically accessed separately from the public entrance. Separate retiring rooms for Judges and Juries will also form part of the accommodation. If a custody area is present this will be a self-contained compartment within the main court building. Car parking ranges from a limited number of secure spaces reserved for the Judiciary to extensive areas of public parking.

The accommodation found within a county court is generally little different to that found within standard office accommodation, the Judge’s Chamber is typically the only area that has any significant uplift in terms of quality.

6.3 Requirements

a) Unit of assessment

Where co-located with other users it is possible that unit of assessment issues may arise, particularly where some facilities are shared. In these circumstances the principles referred to in Rating Manual.

Regard must also be had to The Local Government and Rating Act 1997 Part 1 Section 3 (3) - “the property is to be treated for the purposes of this part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.” The Crown is indivisible and so in instances where there are more than one Crown occupier in a courthouse they should be treated as a single ratepayer. In cases of difficulty advice from the NVU valuer should be obtained.

b) Survey detail

The following information is required:
- A plan (CAD or otherwise) should be obtained where available and check dimensions taken on site as necessary. If a plan cannot be obtained then one should be drawn up.
- A description of the building(s) to include details of age, general condition, the date of refurbishment (if applicable) and the method of construction
- Where the contractor’s basis is to be the method of valuation only the GIA of individual building(s) is required
- Where the rentals basis is to be the method of valuation the NIA and a detailed description of each individual room is required
- A description and full detail of all services to the hereditament e.g. heating, air conditioning, security systems, solar panels etc.
- The number of car parking spaces (or the dimensions of the area used for parking), the nature of the parking surface and a note of the extent of site landscaping
The site area

7. Survey capture

Survey information including plans should be stored in the property folder of the Electronic Document Records Management (EDRM) system.

Where property is to be valued using the contractor’s basis of valuation, the GIA of the building(s) should be entered onto the valuation spreadsheet held on the non-bulk server (NBS).

Where the property is to be valued using the rentals method then data, utilising appropriate BCI and sub location codes, should be captured within RSA.

8. Valuation approach

The contractor’s basis of valuation should be adopted when valuing Crown, combined and magistrates’ courts.

When applying the contractor’s basis the guidance given in Rating Manual applicable to the Rating List for which the valuation is being undertaken is to be followed. The rentals method should be adopted when valuing county courts.

9. Valuation support

Valuations undertaken using the contractor’s basis should be entered onto the Non-Bulk Server (NBS) (class - courts (Contractors) (Scat 414)).

Valuations undertaken using the rentals method are to be carried out on the Rating Support Application.

Other support available:

Survaid Class Co-ordination team

Practice Note 1: 2023 - administration of justice: County courts

1. Market Appraisal

1.1 HM Courts & Tribunals Service is an agency of the Ministry of Justice. It is responsible for the administration of the criminal, civil and family courts and tribunals in England and Wales. It operates as a partnership between the Lord Chancellor, the Lord Chief Justice and the Senior President of Tribunals.

1.2 The Service currently operates courts and tribunal centres. The estate is made up of a varied mix of buildings inherited when the organisation was formed in 2011 following the merger of HM Courts Service and the Tribunals Service. The nature and quality of the accommodation it occupies ranges from historic listed buildings to new builds completed to a very high standard.

1.3 The increased use of technology, changes to working practices and the Court Estate Reform running since 2016 has seen the size of the estate reduce. There is acknowledgement that there was a need to invest and modernise the estate, make better use of its buildings and reduce the ongoing costs of maintenance. Further changes to the estate are expected.

2. Changes from the 2017 Practice Note

2.1 There are no significant changes to the 2017 PN.

3. Ratepayer Discussions

3.1 There have been no 2017 List discussions on this class of property.

4. Valuation Scheme

4.1 The accommodation found within a County Court is little different to that found within a standard office property.

4.2 The recommended approach is to value / treat County Courts as offices and adopt a price per square metre net internal area which reflects the location and physical characteristics of the property. The value to be adopted should be derived from an analysis of all the available rental evidence in the locality.

Practice note 2: 2023 - administration of justice: Crown, combined and magistrates’ courts

1. Market appraisal

HM Courts and Tribunals Service is an agency of the Ministry of Justice. It is responsible for the administration of the criminal, civil and family courts and tribunals in England and Wales. It operates as a partnership between the Lord Chancellor, the Lord Chief Justice and the Senior President of Tribunals.

In 2015 the Service operated around 460 courts and tribunal centres at a reputed cost of £500 million per annum. The estate is made up of a varied mix of buildings inherited when the organisation was formed in 2011 following the merger of HM Courts Service and the Tribunals Service. The nature and quality of the accommodation it occupies ranges from historic listed buildings to new builds completed to a very high standard.

The increased use of technology, changes to working practices and the Court Estate Reform programme of rationalisation which ran from 2010 to 2014 has seen the size of the estate reduce significantly since 2010.

In March 2014, the Lord Chancellor, the Lord Chief Justice of England and Wales and the Senior President of Tribunals announced details of a programme of reform for the courts and tribunals. HM Treasury agreed to a 5 year investment programme totaling £375 million to enable HMCTS to undergo a Reform Programme designed to deliver “through the use of modern technology, an improved estate and modernisation of current working practices, a more effective, efficient and high performing courts and tribunals administration”.

The joint statement acknowledged that there was a need to invest and modernise the estate, make better use of its buildings and reduce the ongoing costs of maintenance.

Consultation on the provision of the court and tribunal estate in England and Wales took place in 2015. This consultation put forward proposals that aimed to reduce surplus capacity by closing those courts and tribunals that were unused or underused, or that are simply unsuitable for the services that need to be provided from them.

2. Changes from the 2017 practice note

The contractor’s approach remains broadly the same as the 2017 Memorandum of Agreement with updated Stage 1 costs, Stage 2 allowances and Stage 3 land values.

3. Ratepayer discussions

No discussions have so far been held either with ratepayers or their representatives. This Practice Note applies to all purpose built courts in England and Wales for the 2023 rating list with the exception of three prestigious courts listed below. The Supreme Court; The Central Criminal Court (Old Bailey); and The Royal Courts of Justice may require bespoke consideration for valuation purposes.

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.

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 courthouse should be used to calculate the Estimated Replacement Cost (Stage 1) of the hereditament.

The cost of the modern substitute courthouse should be used in all circumstances and has been determined at £3163/m2. (Cost Guide reference 61K00U)

Typically the modern substitute will have the following characteristics:

Multi-storey building containing criminal courtrooms (crown or magistrates), and/or civil or tribunal hearing rooms, judges chambers, public waiting areas, interview rooms, administration offices, ancillary space, van dock and custody suite. A steel framed building enclosed with a mixture of facing brick, render, curtain walling and metal cladding walls and a flat roof incorporating an atrium or roof lights. Internally, the building comprises plastered, tiled and panelled wall finishes, suspended ceilings, raised flooring, fitted furniture, sanitary ware, central heating, air conditioning, electric lighting and power, lifts, alarms, data installation, public address, CCTV and security systems.

Plant Rooms - Where plant rooms are excessive, consideration should be given to the exclusion of the excess gross internal area from the valuation. Such an approach will only be appropriate where it is clear that the excess floor space is surplus to the current requirements.

For the avoidance of doubt plant rooms that form part of the original design and integral to the court building should be costed at the full rate.

The cost of basement car parking is £975/m2.
- External Works
The cost of external works is to be added in accordance with the following table.

Additional notes

There may be some instances where a hereditament occupies an island site and has no tangible land outside of the building footprint. In such circumstances a minimum 2.5% external works addition should be made.
- Location Factors
Location factors should be applied in accordance with Appendix A replicated from the 2023 VOA Cost Guide.
- 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:
- Professional 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.

Professional Fees and charges

4.2 Stage 2

Adjustments to the court buildings for age and obsolescence should be made in accordance with Appendix B and take into account the following salient points;

a) The revised age and obsolescence scale represents 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).
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 & 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, consideration should be given to applying an additional allowance.

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.

For the avoidance of doubt the age of the building should be taken as the date the building was completed.

Multi-floor allowances will not normally be applicable as the assumption is that there will be adequate lift provision. Where, exceptionally, lifts are inadequate to serve the actual use an allowance may be warranted. This must be justified according to the actual facts of each particular case.

4.3 Stage 3 - land value

Land values should be arrived at having regard to values prevailing in the locality in accordance with Rating Manual section 4 part 3 and the R2023 Land Value Practice Note. Land values should be adopted in line with the ‘residential central fringe area’ values provided for sample towns and cities within each region. Valuer judgement should be exercised for those localities not stated.

The weighted average obsolescence allowance applied to all the buildings (the “Ebdon allowance”) should normally be applied to the land value but see Rating Manual section 4 part 3 for advice.

4.4 Stage 4 - decapitalisation rate

The higher statutory de-capitalisation rate for England or Wales as appropriate should be applied to the Effective Capital Value (ECV) to arrive at an annual equivalent.

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 10%.

Appendix A

Location factors

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

Appendix B – Obsolescence scale

Practice note 1: 2017 - administration of justice - county courts

1. Market appraisal

HM Courts and Tribunals Service is an agency of the Ministry of Justice. It is responsible for the administration of the criminal, civil and family courts and tribunals in England and Wales. It operates as a partnership between the Lord Chancellor, the Lord Chief Justice and the Senior President of Tribunals.

The Service currently operates 460 courts and tribunal centres at a reputed cost of £500 million per annum. The estate is made up of a varied mix of buildings inherited when the organisation was formed in 2011 following the merger of HM Courts Service and the Tribunals Service. The nature and quality of the accommodation it occupies ranges from historic listed buildings to new builds completed to a very high standard.

The increased use of technology, changes to working practices and the Court Estate Reform programme of rationalisation which ran from 2010 to 2014 has seen the size of the estate reduce significantly since 2010.

In March 2014, the Lord Chancellor, the Lord Chief Justice of England and Wales and the Senior President of Tribunals announced details of a programme of reform for the courts and tribunals. HM Treasury has agreed to a 5 year investment programme totalling £375 million which will enable HMCTS to undergo a Reform Programme designed to deliver “ through the use of modern technology, an improved estate and modernisation of current working practices, a more effective, efficient and high performing courts and tribunals administration”.

The joint statement acknowledged that there is a need to invest and modernise the estate, make better use of its buildings and reduce the on-going costs of maintenance.

Consultation on the provision of the court and tribunal estate in England and Wales began on 16 July 2015 and is due to end on 8 October 2015. This consultation puts forward proposals that aim to reduce surplus capacity by closing those courts and tribunals that are unused or underused, or that are simply unsuitable for the services that need to be provided from them.

2. Changes from the 2010 practice note

There are no changes from the approach that was adopted for the 2010 Rating List.

3. Ratepayer discussions

There have been no 2017 List discussions on this class of property.

4. Valuation scheme

The accommodation found within a County Court is little different to that found within a standard office property.

The recommended approach is to value / treat County Courts as offices and adopt a price per square metre NIA which reflects the location and physical characteristics of the property. The value to be adopted should be derived from an analysis of all the available rental evidence in the locality.

Practice note 2: 2017 - administration of Justice Crown, combined and Magistrates courts

1. Market appraisal

HM Courts and Tribunals Service is an agency of the Ministry of Justice. It is responsible for the administration of the criminal, civil and family courts and tribunals in England and Wales. It operates as a partnership between the Lord Chancellor, the Lord Chief Justice and the Senior President of Tribunals.

In 2015 the Service operated around 460 courts and tribunal centres at a reputed cost of £500 million per annum. The estate is made up of a varied mix of buildings inherited when the organisation was formed in 2011 following the merger of HM Courts Service and the Tribunals Service. The nature and quality of the accommodation it occupies ranges from historic listed buildings to new builds completed to a very high standard.

The increased use of technology, changes to working practices and the Court Estate Reform programme of rationalisation which ran from 2010 to 2014 has seen the size of the estate reduce significantly since 2010.

In March 2014, the Lord Chancellor, the Lord Chief Justice of England and Wales and the Senior President of Tribunals announced details of a programme of reform for the courts and tribunals. HM Treasury agreed to a 5 year investment programme totalling £375 million to enable HMCTS to undergo a Reform Programme designed to deliver “through the use of modern technology, an improved estate and modernisation of current working practices, a more effective, efficient and high performing courts and tribunals administration”.

The joint statement acknowledged that there was a need to invest and modernise the estate, make better use of its buildings and reduce the ongoing costs of maintenance.

Consultation on the provision of the court and tribunal estate in England and Wales took place in 2015. This consultation put forward proposals that aimed to reduce surplus capacity by closing those courts and tribunals that were unused or underused, or that are simply unsuitable for the services that need to be provided from them.

2. Changes from the 2010 practice note

This Practice Note introduces a change to the approach to the application of the contractor’s basis as compared to that adopted for the 2010 List. It is the modern equivalent of a comparable sized courthouse to that being assessed which is to be costed at stage 1 rather than (as in previous lists) the hereditament itself.

The Stage 2 Obsolescence allowances and accompanying guidance notes for court buildings have been revised.

3. Ratepayer discussions

Full discussions have taken place with Ministry of Justice representatives Avison Young as part of the Group Pre Challenge Review (GPCR) 34141441 in respect of the sui-generis courts valued on the contractor’s basis. This Memorandum of Agreement applies to all purpose built courts in England and Wales for the 2017 rating list with the exception of three prestigious courts listed below. The Supreme Court; The Central Criminal Court (Old Bailey); and The Royal Courts of Justice may require bespoke consideration for valuation purposes.

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.

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 courthouse should be used to calculate the Estimated Replacement Cost (Stage 1) of the hereditament.

The cost of the modern substitute courthouse should be used in all circumstances and has been determined at £2500/m2. (Cost Guide reference 61K00U)

Typically the modern substitute will have the following characteristics:

Multi-storey building containing criminal courtrooms (crown or magistrates), and/or civil or tribunal hearing rooms, judges chambers, public waiting areas, interview rooms, administration offices, ancillary space, van dock and custody suite. A steel framed building enclosed with a mixture of facing brick, render, curtain walling and metal cladding walls and a flat roof incorporating an atrium or roof lights. Internally, the building comprises plastered, tiled and panelled wall finishes, suspended ceilings, raised flooring, fitted furniture, sanitary ware, central heating, air conditioning, electric lighting and power, lifts, alarms, data installation, public address, CCTV and security systems.

Plant Rooms - Where plant rooms are excessive, consideration should be given to the exclusion of the excess GIA from the valuation. Such an approach will only be appropriate where it is clear that the excess floor space is surplus to the current requirements.

For the avoidance of doubt plant rooms that form part of the original design and integral to the court building should be costed at the full rate.

The cost of basement car parking is £786/m2.

External works

The cost of external works is to be added in accordance with the following table.

Cost of external work (https://assets.publishing.service.gov.uk/media/60c9bbf6d3bf7f4bd53453d7/Cost_of_external_work.jpg)

Additional notes:

There may be some instances where a hereditament occupies an island site and has no tangible land outside of the building footprint. In such circumstances a minimum 2.5% external works addition should be made.

Location factors<

Location factors should be applied in accordance with Appendix A replicated from the 2017 VOA Cost Guide.

Contract size adjustments

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:-

Cost of external work (https://assets.publishing.service.gov.uk/media/60c9bbf6d3bf7f4bd53453d7/Cost_of_external_work.jpg)

Professional fees and charges

Professional fees should be added in accordance with the following table based on the total estimated replacement cost after adjustment for site works, location factor and contract size. Note that minimum fees are applied between bands.

Professional Fees (https://assets.publishing.service.gov.uk/media/60c9c015d3bf7f4bcd473bfb/Professional_fees_and_charges.jpg)

4.2 Stage 2

Adjustments to the court buildings for age and obsolescence should be made in accordance with Appendix B and take into account the following salient points;

a) 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.

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)
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 & 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, consideration should be given to applying an additional allowance.

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.

For the avoidance of doubt the age of the building should be taken as the date the building was completed.

Multi-floor allowances will not normally be applicable as the assumption is that there will be adequate lift provision. Where, exceptionally, lifts are inadequate to serve the actual use an allowance may be warranted. This must be justified according to the actual facts of each particular case.

4.3 Stage 3 - land value

Land values should be arrived at having regard to values prevailing in the locality in accordance with Rating Manual section 4 part 3.

The weighted average obsolescence allowance applied to all the buildings (the “Ebdon allowance”) should normally be applied to the land value, but see Rating Manual section 4 part 3 for advice.

4.4 Stage 4 - de-capitalisation rate

The higher statutory de-capitalisation rate for England or Wales as appropriate should be applied to the Effective Capital Value (ECV) to arrive at an annual equivalent.

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 10%.

Appendix A - Location factors

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

Location factors (https://assets.publishing.service.gov.uk/media/60c9c058e90e074391f93e0e/Table_3.jpg)

Appendix B - Obsolescence scale

Obsolescence scale (https://assets.publishing.service.gov.uk/media/60c9c0748fa8f57cef61fc47/screenshot_table4.jpg)