Sports centres, tennis centres, swimming pools and leisure centres (local authoritiy)
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 deals solely with local authority sports and leisure centres including tennis centres that are operated on a non-commercial basis. Private sports and leisure centres are a separate class, covered by Rating Manual: section 6 part 3 - section 965 (https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-965-sports-and-leisure-centres-private). Tennis centres are covered in Rating Manual: section 6 part 3 - section 1040 (https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1040-tennis-centres).

2. List description and special category code

List description

Sports and leisure centre Scat code: 257(Dry only) primary description code LC2

Scat code: 258(Wet and Dry) primary description code LC2

Swimming pool and premises Scat code: 272 primary description code LC6

Tennis centre Scat code 277 primary description code LC7

3. Responsible teams

This is a specialist class and responsibility for valuation will lie with the National Valuation Unit (NVU). Queries of a complex nature arising from the valuation of individual properties should be referred to the NVU class facilitator via the class co-ordination team (CCT).

4. Co-ordination

The CCT has overall responsibility for the co-ordination of this class.

The CCT is responsible for the approach to, the accuracy and consistency of valuations of Local authority sports centres and will produce practice notes outlining the valuation basis for revaluation and provide advice as necessary during the life of a rating list.

Caseworkers have a responsibility to
- follow the advice in this section and in the relevant practice note
- not to depart from any subsequent advice given in relation to appeals or maintenance work during the life of a list without approval from the CCT or NVU technical advisor
- seek advice from the CCT or NVU technical advisor should issues arise which are not covered in this practice note
5. Legal framework

5.1 Sports centres and swimming pools are sui-generis classes 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 119 and the subsequent Court of Appeal decision –Williams (VO) v Scottish and Newcastle Retail and Allied domecq. And Dawkins (VO) v Royal Leamington Spa BC and Warwickshire County Council (1961) RVR 291.

See Rating Manual: section 3 part 2 (paragraph 9) - material change of circumstancesincluding mode or category

5.2 The leading case on the valuation approach to local authority sports and leisure centres is Eastbourne Borough Council and Wealden District Council v Allen (VO) RA 2001 P273

The Lands Tribunal (Upper Tribunal-Lands Chamber) valued two local authority leisure centres on the contractors basis and rejected the ratepayers’ valuation based on a percentage of receipts including subsidy provided to pay the outgoings. A fundamental difficulty with the ratepayers’ method was that there was no apparent reason why the amount that the hypothetical landlord and tenant would agree on as a rent should be related in some identifiable way , or at all, to the totality of the outgoings, and although the contractors basis has its limitations , it was a method with a clear intellectual justification, it was long established and widely understood by rating valuers, and it was used for a wide range of local authority hereditaments for which there was no rental evidence or for which a profits basis valuation could not be made. The Tribunal rejected the contention of the ratepayers that an adjustment be made at stage 5 of the contractors basis to reflect ability to pay holding that each of the appellant authorities attached considerable importance to the services provided by its leisure centre as a popular recreational facility for its residents and would find the money to pay the rent rather than close the facilities. The Tribunal also rejected comparison with private leisure centres as their assessments /rents provided no indication of what a local authority would be prepared to pay in rent for a leisure centre it operated for socio-economic reasons.

6. Survey requirements

6.1 Unit of assessment

(i) It is essential that prior to embarking upon a valuation of a sports and leisure centre the hereditament is correctly identified. It should not be assumed, for example that a shop, café, beauty clinic, crèche, physiotherapist, clothing /equipment or other commercial undertaking within the confines of the centre are occupied by the same undertaking that occupies the remainder of the centre. Many centres are now managed by trusts established specifically to take advantage of the fiscal advantages that such a status brings with it, not least partial or total relief from rating liability. However as to run a commercial undertaking such as a shop or café would undermine their charitable status a separate legal entity (a trading company) is created to undertake the leisure centres commercial undertakings and that company which, subject to the usual rules relating to the hereditament and paramount occupation, will be the rateable occupier of the café/shop which will fall to be separately assessed. It is also possible that an entirely independent operator or operators may be in occupation of parts of the centre and these again should be fully investigated to ensure the correct unit of assessment is identified and valued. Further guidance can be found in the Rating Manual: part 1 - Hereditament (https://www.gov.uk/guidance/rating-manual-section-3-valuation-principles/part-1-hereditament)

(ii) In recent years some sports and leisure centres have been built as part of a complex aimed at providing a number of public services under one roof. In addition to sports centres this may include libraries , local authority offices , police station, health centre etc. The rateable occupier of the sports centre may not be the same as that occupying the library (i.e. the sports centre may be occupied by a trust) but where it is the same occupier it is considered that the occupation of the sports centre is for a totally different purpose to that of a library or local authority offices and consequently the sports centre will fall to be separately assessed.

Due consideration needs to be given to issues around the lifting of the corporate veil where Trusts and Local authorities are concerned. The guidance given in Rating Manual: part 1 - Hereditament should be strictly adhered to.

Some local authorities have management agreements with private companies who run the centre on a day to day basis. However it is considered that in these circumstances the local authority usually remain in paramount occupation.

7. Survey capture

Centres should be measured to GIA. The standard of survey should be such as to enable a valuation on the contractors basis to be carried out. The referencing needs of this class of hereditament are inextricably linked to the demands imposed by the need to calculate the size of the substitute hereditament. In view of the requirements of the complex valuation scheme associated with this class a separate referencing guide has been produced as Appendix 1 to this section, and an aide memoire in tabular form is included as Appendix 2.

8. Valuation approach

8.1 In the absence of reliable open market rental evidence local authoritybf sports and leisure centres fall to be valued on a contractors basis. Whereas with new centres (built post 1/4/2015) and International standard 50m pools it is the actual hereditament which is valued, in respect of older buildings the substitute hereditament approach is utilised. The approach is, firstly to calculate the size of the substitute hereditament, and then to value the substitute hereditament using the contractors basis.

The substitute building approach addresses the superfluity issues which can arise in older sports and leisure centres, and impacts on the referencing requirements of the class. More details are contained in the referencing guide (Appendix 1) and the notes for case workers (Appendix 3).

8.2 The size and nature of the substitute building is derived from the application of guidance available from national sporting bodies. This guidance is sufficiently detailed to enable accurate assessment of the size and nature of a substitute hereditament to be calculated.

8.3 The calculations required to arrive at the size of the substitute building are contained in Appendix 3. However the calculator sheet, which is an inherent part of the valuation spreadsheet for this class held on the Non Bulk Server, incorporates all the formula necessary to arrive at the GIA of the notional substitute and no manual calculation is required.

8.4 Valuation method

In centres operated by or for local authorities the primary purpose of occupation is not to make a profit but to provide an amenity for residents in the area for social and economic reasons .A very small number of sports and leisure centres, although owned by local authorities, are let to and operated by independent “not for profit “ charitable organisations. It is unlikely that the level of rents payable under such arrangements are a reliable indicator of the rent that would be negotiated between the hypothetical tenant and landlord in an open market scenario as envisaged under the rating hypothesis. Where such circumstances arise full details should be obtained and forwarded to the relevant specialist in NVU Civics.

8.5 The application of the contractors basis

The concept, principles and practical application of the contractors basis of valuation are detailed in VOA Rating Manual - Part 3: The contractor’s basis of valuation. The detailed consideration of the application of the contractors basis as it applies to local authority leisure centres is contained within the practice note for the Rating List concerned.

8.6 Sports and leisure centres at local authority schools

8.7 Dual use sports and leisure centres co-located with state schools are quite a common occurrence. Such centres are normally used by the school during the day in term time, or have large block bookings during school hours. The centres are usually open to the public in the evenings and weekends and school holidays, with little or no availability in school hours. Often the centre is run by a joint board, comprised of representatives of the Education Authority and the Authority responsible for leisure provision, and of the school. 8.8 In circumstances where different authorities (or the governing body of the school in the case of academies) are in paramount occupation of the school and leisure centre respectively the two will always constitute separate assessments. However where in unitary authorities areas the school and leisure centre are in the occupation of the same authority it maybe that one assessment is appropriate.

This was considered in the case of Trafford Metropolitan Borough Council v Pollard (VO) 2007 – RA 49, LT

Here the Lands Tribunal (Upper Tribunal Lands Chamber) held that a school and sports centre were to be treated as a single hereditament, even though they were managed separately under different statutory powers. The LT accepted that these were ‘… important considerations which argued quite strongly in favour of treating them as separate hereditaments …’, but overall, other factors led it to conclude that a single hereditament was appropriate. The most significant considerations included:
- whether the two parts were capable of separate occupation
- the nominal purpose for which the two parts of the site were used are as a school and as a sports and leisure centre
- the activities comprehended in the use of each part of the site
- the extent to which parts of the valuation officer’s school hereditament were used by the public and the sports centre was used by the school
- the history of the proposal for dual use facilities
- how the sports centre was finance
- the separate management of the two parts under different statutory powers
- the degree of physical separation between the two parts
The most significant considerations were that the sports centre and the all-weather pitch were conceived as dual use facilities and were operated as such, there was a significant degree of interaction between the two parts of the site, and the concept of this interaction was a fundamental part of the development of the sports centre

The member said:

“….it is a question of fact and degree for the decision maker (valuation officer, valuation tribunal or the Lands Tribunal) whether property in one occupation should be entered in the lists as one or more than one hereditament, it follows that there can be no more conclusive tests for determining the issue when it arises.” He went on to determine:

“It is, of course, the case, that the two parts of the site can readily be identified as a school on the one hand and a sports centre on the other and that they are managed separately under different statutory powers. These, in my view, are important considerations, which argue quite strongly in favour of treating them as separate hereditaments. On balance, however, in the light of all the considerations I think that counsel for the ratepayer council is right in contending that the degree of functional connection between the two parts of the site is such that the whole site is properly to be treated as a single hereditament.”

8.9 Whether 1 assessment or two, where there is significant school use it will be necessary to determine the appropriate de-capitalisation rate (higher or lower) to adopt when applying the contractors basis. This is determined by the provisions of the The Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 (Amendment) (England) Regulations 2000 (as amended) which states -

…educational hereditament” means a hereditament which— (a) is constructed or adapted for use for the purposes of:

i) a school

ii) a university

and which is wholly or mainly so used, or

Thus

Where a sports centre is assessed together with a school it maybe that, notwithstanding the sports centre is available for use by the general public out of school hours, when looked at together with the school buildings it is wholly or mainly used as an educational hereditament and thus falls to be valued using the lower de-capitalisation rate

8.10 Where separately assessed it is unlikely the application of the lower de-capitalisation rate will be appropriate. Although most centres can be considered to be constructed for the purpose of a school they are unlikely to fall within the wording ‘wholly or mainly so used’.

Whether the hereditament is wholly or mainly used for the purposes of an educational establishment (i.e. the school) is essentially a test of use defined by time period, and since most centres are open to the public for longer hours than the school use then the higher rate will be appropriate to the hereditament in most cases. Hours of use by the public and school can usually be obtained from the centre management. In cases of exceptionally high intensity of use by the school then the lower de-capitalisation rate may be appropriate. Such cases are likely to be the exception rather than the rule.

8.11 For the avoidance of doubt this section is not intended to apply to ad hoc or regular (or occasional) use of a school hall, gymnasium or other facilities for sporting activities by a club or by the public, in such cases the school is likely to remain in paramount occupation.

9. Valuation support

A valuation spreadsheet with calculator page(for computing the size of the notional substitute building) is available on the Non Bulk server and must be used for undertaking valuations of this class of property for rating purposes whenever required.

Appendix 1: referencing guide: Local authority sports centres, tennis centres, swimming pools & leisure centres

This class of hereditament is valued by reference to GIA, but since the costs of different parts vary considerably, and space standards have changed over time, it is necessary to identify the areas of different functional parts of each hereditament. Over a number of Rating Lists, agreement has been reached on a standardised approach which identifies required areas rather than actual areas. This approach does not apply to newer hereditaments, hereditaments which comprise (wholly or primarily) ice rinks and/or bowling centres, and hereditaments where the cost of construction was grant-aided and where a reduction is claimed on that basis. Since this standardised approach cannot be applied to all hereditaments and is not necessarily available for the future, without revision, full referencing of all hereditaments in this class is required. An aide-memoire is to be found in Appendix 2 to this Section.

Referencing requirements

In all cases the overall GIA of the individual buildings in the hereditament (including individually all out buildings) will always be required as of necessity.

A. Referencing and Valuation requirements for wet areas

1. The main swimming pool

(For leisure pools see below) the referencing requirement for pools is the length of the main pool, together with the width (whether an actual measurement, or the number of marked lanes), and the maximum depth.

Notes on Pool sizes: Modern pools are usually one of two standard lengths 25m, or 50m (or Olympic Length - there is only a small number of Olympic pools in Great Britain at present). When considering the size of a replacement pool the length of the pool will be one of these two measurements except where the existing pool is shorter than 25m where the existing length should be retained.

Pools range in width from 4 lanes (9m width) (usually in smaller rural locations) upwards. There is a ten-lane pool under construction in Leicester currently (May 2002).

2. The Teaching pool

Most centres with a main pool will also have a teaching pool that is smaller and shallower used for lessons and less confident swimmers. The referencing requirement here is the length and width of the existing pool.

Note on Teaching Pools: The modern trend is for the teaching pool to occupy a space at the foot of the main pool within the same hall, and for the teaching pool to be either 13m long, or equal to the width of the main pool (if the width of the main pool is greater). The standard width for teaching pools is normally 7.5m.

3. Secondary pools

Some swimming complexes have a second main pool (as well as the main pool and teaching pool).

The referencing requirement is the same as the main pool i.e. length, width, and maximum depth.

4. Leisure pools

The referencing requirement here is the water area of the pool. Leisure pools are normally irregularly shaped and accurate measurement is likely to require scaling from plans as well as check measurements. Referencers should also inquire whether the Management of the hereditament can supply the water area of the leisure pool. Flumes which are part of leisure pools should be noted but do not need to be measured. Where flumes have been added to conventional pools see note 8 below.

5. Diving pools

For diving pools the referencing requirement is the length and width of the pool together with a note of the number of the type and height of the diving boards together with a note of which dimension is that of the board side of the pool (because of the need for a wider pool surround). It is also necessary to ascertain the location of the nearest alternative diving pool.

Note on Diving Pools: Diving pools are relatively specialised and have a greater health and safety requirement due to the possibility of back injuries. Consequently many modern pools are constructed without diving facilities. Nonetheless diving pools also have several other uses, eg. sub aqua clubs, water polo clubs etc use them. Diving pools may be provided with adjustable floors which make them even more adaptable.

6. Abnormal pools

For any pool other than those covered above the referencing requirement is for the water area and the surround area, and the maximum depth.

7. Ancillary space to pools

(All to be measured separately, but no need to be distinguished between main, teaching and diving):

Surrounds

First Aid Room

Pool store(s)

Wet side changing (including tiled lobby areas and showers)

Wet side WCs (including tiled lobby areas)

Wet side plant rooms housing wave machines water treatment and heating plant

Wet side plant rooms housing air handling plant.

If there is a single plant room housing both types of plant a judgement should be made about the proportion of space occupied by water treatment/heating plant. If air handling plant serves both the wet and dry sides of the hereditament, no apportionment of air handling plant-room space between wet and dry is needed.

8. Flumes

Those flumes which are built as part of a leisure pool are reflected and do not need referencing. A separate addition is made for the cost of flumes added to conventional pools. The referencing requirement in these circumstances is the linear run of the flume.

9. Saunas and Solaria

Referencing requirement - actual areas of the rooms in use, and changing and stores specific to the facility.

Note: These areas are valued at the wet rate to reflect the plant requirements.

10. Wet side Seating

Referencing requirement: preferably count the number of seats, if this is impractical for some reason (eg. the seats are not fixed) measure the area reserved for wet side seating.

Note on wet side seating: Wet side seating has a higher space requirement than dry side seating, (due to the greater plant requirement for the damp air). Wet side seating may appear to be little used, but may be busy for galas or during children’s lessons.

11. Outdoor pools

Referencing requirements – water area and maximum depth, and measurement to GIA of all the associated buildings, including the plant rooms, and changing rooms.

B. Referencing and Valuation requirements for Ice Rinks (where a subsidiary part of the hereditament)

12. Ice rinks

Referencing requirement is the area of the Ice and the area of the surround. Measurement of the plantrooms and changing areas is also required, in addition to ancillary areas mentioned below.

C. Referencing requirements for Dry Areas

13. Main halls

Provided the main hall is laid out to badminton the main referencing requirement is a count of the number of courts, together with a note of the overall dimensions.

Notes on main halls: Most halls are considered in the industry in terms of the number of badminton courts, but there will be instances where the hall exceeds the area required for badminton for other reasons. Eg. it is used for other purposes such as entertainment, or craft fairs etc, or it is primarily used for sports other than badminton. Therefore enquiry should be made of all the different uses to which the hall is (or is intended to be) put, and these uses should be noted.

See also notes on dry side seating.

14. Gymnasiums

Referencing requirement:- the number of stations (i.e. machines), and the overall dimensions of the Gym as a check.

Note on Gymnasiums: In recent years use of exercise machines has become increasingly popular, and many older centres have converted areas to use of gyms (eg. squash courts which have fallen from favour) and many centres have cramped gyms as demand for the machines is high. Gyms are just as likely to be found in wet centres as dry.

15. Multi-function rooms

Eg. Dance Studios, aerobic rooms, and rooms that can be used for a number of less mainstream sports eg. Table Tennis. These are uses that require a changing facility.

Referencing requirement: Area in use and note of actual or intended uses. The management should be requested to provide the maximum capacity in persons.

Note on Multi-function rooms: Areas such as dance studios have a relatively high changing requirement compared with main halls (because a relatively high number of people can be accommodated at once).

16. Other public Rooms

Referencing requirement: GIA in use.

Note: This applies to areas available for use by the public, which do not have a changing requirement, eg. Crèches (for use over short periods) Meeting rooms, and rooms used for sports that do not require changing facilities eg. snooker room.

17. Bowling halls

Referencing requirement: the number of rinks, and the area of the hall and stores.

Note: this does not apply to purpose built bowling centres.

18. Dry side seating

Referencing requirement: the number of seats, or if impractical, area of seating.

Note on Dry side Seating: Similar considerations apply to wet side seating, except that in some centres the dry side seating may double as part of the bar area or cafe and in such instances it should be treated with the bar area.

In Halls used for important competitions there may be areas of fixed or movable seating in the hall. Fixed seating should be added separately as above, but movable seating may take up some space used at other times for general sports.

19. Squash courts

Referencing requirement: number of courts is all that is required – subject to the note below.

Notes on Squash Courts: In the late 1990s squash has become increasingly less popular and in many centres the number of courts has been reduced by conversion to other uses, eg. crèches, and gyms. It should be noted if there are squash courts that are unused.

20. Ancillary space to dry side

(All to be measured separately, but no need to be distinguished between main, teaching and diving):

First Aid Room

Store(s) for equipment and/or seating

Dry side changing (including lobby areas and showers), with a note of the number of changing spaces

Dry side WCs (including lobby areas)

Dry side plant rooms housing heating and/or air handling plant.

If the same plant room also accommodates electrical intake or generating plant, the proportion of space occupied by electrical plant should be estimated.

21. External changing facilities

This means areas used for changing for outdoor sports facilities, (eg. Football Pitches etc). The referencing requirement is the actual area in use (including showers lobbies and toilets), and as a check the total number of spaces.

Note: Most centres will have separate changing areas for the outside pitches and sports facilities complete with separate showers. It is important to ascertain the number of spaces involved (not forgetting the referees’ etc for local sport leagues).

D Referencing requirements for Tennis Centres/ Tennis Halls

22 Main hall

Most tennis halls are exclusively devoted to tennis as a single use. The primary referencing requirement is the number of tennis courts together with a note of the overall dimensions.

Notes on main halls: Similar considerations may apply to those in badminton halls, i.e. there may be instances where the hall exceeds the area required for tennis for other reasons. Eg. it is used for other purposes such as entertainment. Therefore enquiry should be made of all the different uses to which the hall is (or is intended to be) put, and these uses should be noted.

See also notes on dry side seating.

23 Air – supported tennis halls

Most tennis centres will have external tennis courts and in some cases some may be covered by air supported buildings. These may be of single skin polythene or polyester of single our double skin construction (More detail of the construction can be found in the VO cost guide). A note of the construction is required, together with the number of courts covered. NB this information is in addition to the information required for the court itself and the court lighting. Polythene covers (but not polyester) have a short life and can be regarded as de minimis

E. Referencing and Valuation requirements for Cafes and Bars and Retail areas

Note: these areas occur in both wet and dry centres and, in centres with both wet and dry facilities, are apportioned in the valuation between the wet and dry areas.

24. Bar areas

Referencing requirement: GIA of the bar area, together with any stores and preparation areas.

25. Café areas

Referencing requirement: number of covers, and the area in use including preparation areas and stores.

Note: the area of preparation and seating is derived from the number of covers and this should be the preferred method, except where the area also doubles as spectator seating.

26. Retail areas

Referencing requirement: GIA of the shop and store area.

27. Vending areas

Referencing requirement: No. of covers of the associated seating and the number of vending machines. Alternatively the areas in use.

Note on vending areas: This applies to food, drink or snack vending machines especially those that have associated seating. For Example it is not intended to apply to an odd drinks machine in a corridor. Vending areas may be found in small centres that do not have a separate café, or in large centres to supplement the café.

F. Referencing and Valuation requirements for external sports facilities

Note: All external sports facilities need to be separately included not only in the valuation, but also in the calculation of the size of the substitute hereditament, to allow for the land required.

28. Tennis courts

Referencing Requirement - Number and nature of surfacing of the courts and whether the courts are lit, NB sports council guidelines suggest there should be two external changing spaces per court.

29. Grass Football and Hockey Pitches

Referencing Requirement – number and size of pitches.

30. Astro-turf areas

Referencing Requirement - Area (see also Lighting below).

31. Lighting to pitches and tennis courts

Referencing requirement: the height of the columns, the number of lamps per column and their rating in watts.

32. Other Sports Surfaces

Full details of any other sports facilities not included above are required.

33. Other Buildings

Other buildings may be encountered such as sports pavilions, mower stores etc, and these will require referencing to GIA, with full details to assist the valuation, and also a note of the footprint of the building.

G. Referencing and Valuation requirements for external Works

34. Full referencing details of the externals are not required, however a note of the nature of the site will be required. In addition a note of the total number of parking spaces will be needed.

H. Areas that do not require referencing in detail

35. There are many areas in a centre that do not require detailed referencing as they can in aggregate be found by deduction of other areas from overall GIA, and are normally valued by means of inclusion in a “circulation addition”. These include:

Appendix 2: aide memoir for inspection of local authority sports centres, tennis centres, swimming pools & leisure centres

Note the location:- city/town centre, suburban, rural, and whether it is an island site, landscaped or with car park.

Notional Areas for Main Facilities to compare with actual on site

Appendix 3: additional notes for valuers local authority sports centres, tennis centres, swimming pools & leisure centres

This appendix is intended to give further information on the concepts behind the design of the substitute building, and on the valuation of the hereditament by reference to the cost of the substitute building. Reference is made only to those items where it is necessary to give additional information to that contained within the practice notes and referencing guides (Appendices 1 and 2).

1. Design of the substitute Building

1.1. The Basic Concept of the Substitute

The basic design of a modern leisure centre is of a building with wet and/or dry hall(s), and/or tennis hall of single storey construction housing the main sports facilities. The hall or halls are linked to a two storey block which contains all other facilities, the changing rooms, bar, café, reception, offices etc.

1.2. All pools are contained in a single ‘wet’ hall.

1.3. The main dry facilities are contained in a separate hall, and there may be separate halls for indoor bowls, and in some cases there is also a hall for tennis.

2. Main Pools

2.1 All modern swimming pools are constructed to one of two lengths, 25m or 50m (Olympic Length). Currently there is only a small number of 50m pools in the united Kingdom, though several new ones have been constructed in recent years. The width of the pool varies between 4 and 10 lanes dependent upon the level of use envisaged. For example, many pools are 6 lanes in width, but smaller country towns may have a 4 lane pool, whereas important pools in larger towns and cities may be 8 or even 10 lanes wide.

2.2 It follows that the substitute pool should normally be one of these two lengths. However there are many older pools that are not built to one of the standard lengths; in particular many swimming pools constructed in the 1960s and early 1970s are 33m in length. This was then considered a standard length. Such pools should always be valued by reference to a replacement pool of 25m, but when valuing a “busy” pool, consideration should be given to envisaging a wider substitute to offset the reduction in water area.

2.3** Example 1. A 1960s pool of 33m by 6 lanes (13m width). The normal replacement would be a 25m 6 lane pool.

2.4 Example 2. As above, but the pool is particularly well used. The replacement modern pool would be 25m by 8 lanes (17m width).

2.5 Example 3. The existing pool is 20m by 10m. As the existing length is less than the smallest modern standard, it would be appropriate to use a substitute pool of the same size as the existing pool.

3. Teaching Pools

3.1 The modern concept of pool design includes a teaching pool at the foot of the main pool within the same hall. The length of the teaching pool is usually the same as the width of the main pool (or 13m which ever is the greater), and 7.5m in width. If the existing pool is larger, then the size of the existing pool should be adopted provided there is sufficient demand to justify it.

3.2 Example 1. Substitute main pool is 25m by 13m (6 lanes) - the teaching pool would normally be 13m by 7.5.

3.3 Example 2. Substitute main pool is 50m by 21m (10 lanes) – the teaching pool would normally be 21m by 7.5m.

3.4 Example 3. An older 33m pool has a teaching pool which is 20m by 10m – retain the size of the existing teaching pool, provided the demand is sufficient.

4. Secondary pools

Some pools have a second main pool. The considerations here are similar to the main pool in section 3 above.

5. Diving pools

5.1 Many older pools have a diving pit (usually 3.8m deep) as part of the main pool either in the length of the main pool or directly to one side, so the water forms an ‘L’ shape. Neither of these arrangements would be allowed in a modern pool because of health and safety considerations, and a substitute diving pool would be built as a separate pool within the wet hall. Diving pools may attract other users which need deeper water, such as sub-aqua clubs, life saving clubs, and water polo clubs.

5.2 Diving pools are less likely to be constructed in a modern centre, partly because of health and safety concerns. Nonetheless some high quality diving pools have been constructed in recent years.

Pools used solely for diving create little need for changing facilities compared with other types of pool, however some of the best modern diving facilities have diving pools with movable floors (from 6m to 0m depth) and can be used for a variety of other uses, eg. water polo or water aerobics and in such cases consideration should be given to treating the pool as an abnormal pool which gives rise to a greater changing room space. This is only likely to apply in top quality modern diving pools eg. the new diving facility in Southampton.

6. Leisure Pools

These may be found as a pure leisure pool, or along with conventional swimming pools. There has been some decline in the popularity of leisure pools in recent years. In modern designs the leisure pool is likely to be constructed along side the swimming pool within the main hall.

7. Squash Courts

Squash courts have become decreasingly popular in recent years. As squash has declined, many courts have been converted to other uses. This is particularly true in the 2000 list.

8. Fitness Gyms

Fitness gyms on the other hand have become increasingly popular, and as they are financially attractive centre managers have sought to increase provision of gyms and gym equipment, indeed many squash courts have been converted to gyms. In many cases gym equipment is allocated less than the ideal amount of space, and the substitute hereditament envisages often that the gym will be greater in size than the existing facility.

9. Tennis Centres

Tennis centres are dealt with largely in the same way as dry Halls and are similarly based upon the number of courts. Unlike the hall in dry centres tennis halls are usually single use halls. Most Tennis halls are built to lower specification than dry halls, and have lower degrees of heating ( in some cases heating has been removed from tennis halls as not being required), and the adopted costs are naturally lower. For this reason it is unlikely that Tennis hall will qualify for a reduction for lower quality.

10. The Valuation Process

10.1 Following the East Sussex Cases and the resulting negotiations a substitute building approach has been agreed, full details of which are set out in the practice note for the 1990, 1995 and 2000 lists.

10.2 The substitute building approach inherently deals with the superfluity due to excess size of older facilities, (eg. 33m pools) and the excess running costs it generates is dealt with by the special allowance in the valuation scheme. It follows that no further adjustment should be made to reflect them.

10.3 The East Sussex Cases concerned the Sovereign Centre at Eastbourne and the Goldsmiths Centre in Crowborough. It is agreed that these two centres represent the normal range of quality within which the substitute hereditament would fall. It has been agreed that a variation of plus or minus 5% can be made, for centres of unusually high or low quality, within the valuation. It follows that no variation should be made for centres which fall in the range of quality represented by these two centres. To that end photographs of the Sovereign and Goldsmith Centres are reproduced below.

Goldsmiths (Crowborough, East Sussex)

Goldsmiths (Crowborough, East Sussex)

Sovereign Centre: the Competition Pool (Eastbourne, East Sussex)

Sovereign Centre : the Leisure Pool (Eastbourne, East Sussex)

Photographs of two further centres are included below, that of the Littledown Centre in Bournemouth, as an example of a centre where a 5% increase for quality is appropriate, and of Southglades, Nottingham, where a 5% decrease is appropriate.

Littledown Centre (Bournemouth)

Littledown Centre (Bournemouth)

Southglades (Nottingham)

Southglades (Nottingham)

10.4 There is provision to make allowance in the valuation specific to diving pools. This follows directly from the East Sussex decisions, and arises because of the reduced provision of diving pools in modern centres. It is based on the proximity of neighbouring centre.

10.5 The contract size adjustments shown in the VO Cost Guide are not appropriate to this class.

10.6 Note that land values within central and inner London have not been agreed for this class.

Practice note: 2023 - local authority sports centres, tennis centres, swimming pools & leisure centres

1. Market Appraisal

During the period 2015 to 2021 Local Authorities have continued to facilitate the provision of new or replacement sports and leisure facilities where funding or planning gain scenarios have enabled them to do so. Increasingly the facilities are managed not by Local Authorities directly but through agreement with “Not for Profit” organisations and Charitable Trusts. There is an increasing trend toward co locating leisure facilities with other local authority services to create public facility hubs.

There has not been any substantial change in design guidance from national sport specific bodies. Consequently, the guidance papers published during the period 2010 through to 2015 remain current.

2. Changes from the 2017 Practice Note

The method of valuation remains as before i.e. the contractor’s basis. The calculation of the nature and size of the modern substitute which is arrived at by reference to national funding guidance remains as for the 2017 Rating List. Also as previously, the gross internal are (GIA) obtained from the application of the substitute building approach is adopted in respect of all pools opened prior to the 1st April 2010, with the exception of 50m pools built to International competitive standards in which case the actual GIA should be adopted. This is because the substitute hereditament for a 50m pool assumes national standards.

Stage 1 costs and Stage 2 Age and Obsolescence allowances have been updated.

3. Ratepayer Discussions

No discussions have taken place with local authority representatives nor their appointed agents.

4. Method of Valuation

It is not considered that there is any reliable open market rental evidence relating to this class. In centres operated by or for local authorities the primary purpose of occupation is not to make a profit but to provide an amenity for residents in the area for social and economic reasons. A small number of sports and leisure centres, although owned by local authorities are let to and operated by independent “not for profit “charitable organisations. It is unlikely that the level of rents payable under such arrangements are a reliable indicator of the rent that would be negotiated between the hypothetical tenant and landlord in an open market scenario as envisaged under the rating hypothesis. Consequently, the contractor’s basis should be applied in valuing this class of hereditament.

Further guidance on the application of the contractor’s basis is given in 5. below.

5. Contractor’s Basis of Valuation

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 CCT.

5.1 Stage 1 Estimated Replacement Cost
- Build Costs
The Estimated Replacement Cost (Stage 1) of the building(s) should be ascertained by applying the appropriate substitute building cost obtained from a consideration of Appendix 1 and the 2023 VOA Cost Guide (the Cost Guide) to the gross internal area(GIA) or substitute GIA as appropriate.

The costs relate to wet and dry areas as defined in the Rating Manual main section. The total GIA of the wet and dry areas is ascertained by populating the calculator sheet embedded within the dedicated NBS spreadsheet, an exercise which should always be undertaken.

Where a centre or swimming pool is of exceptionally high quality or unusually poor in design and construction in comparison with the bulk of centres of a similar age then an addition or deduction of up to 5% may be made to the cost adopted to reflect this. However, it is anticipated that this will be the rare exception. When considering whether an allowance is appropriate under this heading comparison is to be made to other centres of a similar age which have not been subject to refurbishment schemes.
- External Works
An addition for external works will be made in accordance with the Table within Appendix 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 3.
- Contract Size Adjustment
An adjustment for contract size is to be made to the building cost in accordance with the 2023 VOA Cost Guide and replicated in Appendix 4 below.
- 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 in Appendix 5.

5.2 Stage 2 Age and Obsolescence (A and O) Allowances

In line with most civic classes the age and obsolescence allowances to be applied when valuing Local authority sports and leisure centres by reference to the contractor’s basis of valuation have been reconsidered in advance of the 2023 Revaluation. The main sports buildings should apply the age-related scale in Table 1 of Appendix 6 (see Guidance Notes below).

Table 1 Civic Obsolescence Allowance is applicable to the main sports buildings and caseworkers should 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. Where a lower specification is used 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 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, should consideration 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.

Note that external sports facilities such as artificial playing surfaces and associated lighting should apply the external sports obsolescence scale shown in Table 2 of Appendix 6. The valuation template automatically directs these facilities to the appropriate scale. Full details of these scales can be found in the VOA Rating Manual Section 4 Part 3 - The contractor’s basis of valuation.

The age of the building recorded on the valuation spreadsheet should always correspond with the year in which the building was first constructed.

5.3 Stage 3 Land Value

Ascertain the actual site area and apply the values in accordance with Appendix 7.

5.4 Stage 4 Decapitalisation

Apply the higher decapitalisation rate.

5.5 Stage 5 End Allowances

i) Excess Running Costs of the centre based upon the difference in the actual area of the centre and the area of the simple substitute building. Apply % reduction as per Appendix 4. For the avoidance of doubt the GIA of any buildings at the hereditament which are not included in the area calculation of the substitute building should not be included in the calculation of this end allowance.

For example, a leisure centre with wet and dry facilities has an area of 3500m2, plus there is an athletics track with a grandstand of 400m2 and a grounds man’s store of 50m2. The calculation shows the GIA of the leisure centre alone could be replaced by a centre of 3000 m2. The allowance for excess size should be based on the area of 3000m2 compared with the actual area of 3500m2. It should not be based on 3000m2 compared with (3500+400+50) = 3950m2

ii) Where a sports centre has oil, LPG fired heating or electrical heating, an end allowance of 5% shall be applied to the valuation

iii) Where the construction or design of the roof structure is not typical for the age or type of building and thereby creates an exceptional year on year repair liability over and above what could reasonably be expected, consideration should be given to making an allowance at stage 5.

iv) Other Stage 5 Adjustments:

Judgement should be exercised as to whether it is appropriate to give allowances at stage 5. These should not replicate allowances given previously in the valuation process particularly at stage 2. Typically, allowances may reflect excessive site fragmentation or restrictive internal arrangements which prevent the use of halls for the full variety of sports normally associated with a hall of that size etc.

Appendix 1 Building Costs

Appendix 2 External Works

Appendix 3 Location adjustment

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

Appendix 4 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 5 Professional Fees and Charges

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 4% complexity addition. Note that minimum fees may apply to counter inversion.

Professional Fees and charges

Appendix 6 Age and Obsolescence Scales

Table 1: Civic Buildings Obsolescence Allowances

Table 2 External sports facilities obsolescence allowances

Appendix 7 Land Values

Description

Note. Where a sports and leisure centre or swimming pool located within Central London (N and S) has been built on land previously used as public open space the amenity value applicable to Greater London NW is to be applied in place of Industrial value (less 20%). Likewise, if a leisure centre within Central London could, without detriment to the local community which it serves, be located in a part of Greater London then the land value applicable to that part of Greater London should be adopted

No obsolescence (Ebdon) allowance should be applied to site value, except in London where a site value in excess of amenity value has been adopted.

Appendix 8 Excess Running Costs Allowance

Reduction factor = (E-S)/E% Where

E = Actual building area and

S = Substitute building area

Practice note 1: 2017 - local authority sports centres, tennis centres, swimming pools & leisure centres

This practice note must be read in conjunction with the section of the Rating Manual relating to this class which deals in more detail with referencing requirements and the approach to valuation.

This practice note does not apply to centres entirely built as an ice rink or a bowls hall.

For the avoidance of doubt private sports and leisure facilities are a separate class see Rating Manual Section 6 - Part 3 - Section 965.

1. Market appraisal

5 factors have influenced the sector in the years 2008 to 2015. These being:

(i) Olympics, pre event, event, and post event

(ii) Sport England Guidelines

(iii) Occupation of local authority properties by “other bodies”

(iv) Continuing building in time of recession

(v) Competition from the private sector

i)The award of the 2012 Olympic Games to London heralded the construction of various significant facilities, which were used for the 2012 event, and then converted/ adapted/ transferred post event, not only in London itself but throughout the UK either for the purposes of staging events or more generally for training and preparation.

ii) The size and design of sports centres has been influenced for many years by guidelines published by Sport England and other sport specific bodies such as the Amateur Swimming Association (ASA) and The Lawn Tennis Association. In the period 2010 to 2014 Sport England issued replacement guidelines for both “dry” and “wet facilities” which although similar in many regard to the existing contained some changes which impacts upon the recommended design size.

iii) There has been a continuing trend toward local authorities passing on the occupation of their sports centres to charitable trusts to take advantage of the fiscal and other financial benefits which this bestows. In other instances independent companies have been brought in to manage the facility on behalf of the council who benefit from the expertise of the operator whilst retaining overall control of the operation of the facility. Toward the end of the period some “not for profit organisations” which have no relationship with the previous local authority occupier have taken leases of the sports and leisure facilities, albeit it is thought these arrangements are unlikely to be on a “vacant and to let” basis.

iv) Notwithstanding the restrictions on local authority budgets new sports centres and swimming pools have continued to be built during the period possibly due to the impetus of the Olympic legacy and grant funding.

v) There is no doubt that in recent years local authority leisure centres have considerably increased and improved their gym/fitness centre facilities, on the basis that those facilities can, and do, provide a far better income stream to cost ratio than wet side, thus helping to subsidize the latter. The Sport England document “Swimming Pools Updated Guidance for 2013. © Sport England 2014. May Revision 004” states “In recent years, England has seen a growth of commercial pools to the point that, in numerical terms, they are now almost equal to the numbers of Local Authority pools. However, the commercial pools tend to be small in size and have shallower water, being aimed primarily at the fitness/aerobic/recreation market. They tend to offer a reduced programme of activities and have restrictive pricing.

They are less likely to allow for competition swimming or teaching. The trend for the education sector is to be a diminishing provider of swimming facilities.”

Consequently although the number of private facilities has increased and as a consequence competition with LA Leisure centres and swimming pools has certainly not diminished they are not competing directly to provide exactly the same services to exactly the same customer base through identical hereditaments.

2. Changes from the 2010 practice note

The method of valuation remains as before i.e. the contractors basis. The calculation of the nature and size of the modern substitute has been modified to accord with the updated guidance contained within Sport England guidance notes “Affordable Sports Centres”(2013), “Sports Halls Design and Layout “(2012), Swimming Pools (2013) and Affordable Sports Centres with Community 50m Pool Options”.

The gross internal area( GIA) obtained from the application of the substitute building approach is now adopted in respect of all pools opened prior to the 1st April 2015 (previously 2000)with the exception of 50m pools built to International competitive standards in which case the actual GIA should be adopted. This is because the substitute hereditament for a 50m pool assumes national standards.

3.Ratepayer discussions

No discussions have taken place with local authority representatives nor their appointed agents.

4. Method of valuation

4.1 It is not considered that there is any reliable open market rental evidence relating to this class. In centres operated by or for local authorities the primary purpose of occupation is not to make a profit but to provide an amenity for residents in the area for social and economic reasons .A small number of sports and leisure centres, although owned by local authorities are let to and operated by independent “not for profit “ charitable organisations. It is unlikely that the level of rents payable under such arrangements are a reliable indicator of the rent that would be negotiated between the hypothetical tenant and landlord in an open market scenario as envisaged under the rating hypothesis. Consequently the contractors basis should be applied in valuing this class of hereditament.

Further guidance on the application of the contractors basis is given in section 4.2 below.

4.2 Contractors basis of valuation

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 CCT.”

a) Stage 1 Estimated Replacement Cost

i) Build Costs

The Estimated Replacement Cost (Stage 1) of the building(s) should be ascertained by applying the appropriate substitute building cost obtained from a consideration of Appendix 1 and the 2017 VOA Cost Guide (the Cost Guide) to the gross internal area(GIA) or substitute GIA as appropriate.

The costs relate to wet and dry areas as defined in the Rating Manual main section. The total GIA of the wet and dry areas is ascertained by populating the calculator sheet embedded within the dedicated NBS spreadsheet, an exercise which should always be undertaken.

Where a centre or swimming pool is of exceptionally high quality or unusually poor in design and construction in comparison with the bulk of centres of a similar age then an addition or deduction of up to 5% may be made to the cost adopted to reflect this. However it is anticipated that this will be the rare exception. When considering whether an allowance is appropriate under this heading comparison is to be made to other centres of a similar age which have not been subject to refurbishment schemes.

ii) External Works

An addition for external works will be made in accordance with the guidance in Appendix 2.

iii) Contract Size Adjustment

To be applied in accordance with the Cost Guide

iv) Location factors

To be applied in accordance with the Cost Guide (or Rating Manual Section 4 - Part 3)

v) Fees

General guidance on the amount to be added for fees is provided in the Cost Guide.

b) Stage 2 Age and Obsolescence (A&O) Allowances

The age and obsolescence allowances given in Appendix 3 vary as to whether the accommodation is wet or dry and with the age of the facility. The allowances depart from those generally applied to other classes of hereditament assessed by reference to the contractors basis and reflect the particular nature of sports and leisure centres and the accelerated ageing of the buildings. Where a centre has been substantially refurbished, it will be necessary to consider the appropriate age to adopt for the purposes of any age and obsolescence allowance to be applied at Stage 2 of the valuation. This will be a matter of judgement, but it is unlikely that major parts of the structure will have been renewed. As such the appropriate date will always be after the date of construction but someway prior to the date of refurbishment, as this would reflect the age and obsolescence of a whole centre being built as at that later date.

The use of an equated age to reflect refurbishment should be recorded in the over write column and the age of the building as stated in column D of the spreadsheet must always reflect the actual date of construction.

No age allowance should be applied to site value, except in London where a site value in excess of amenity value has been adopted.

In exceptional circumstances, the A&O allowance appropriate to the wet area may be increased by an additional 5% .This will only apply to those sports centres built prior to 1980 and which have not been subject to a scheme of modernisation or improvement. Under no circumstances should this allowances be applied without prior inspection.

c) Stage 3 Land Value

Ascertain the actual site area and apply the values in accordance with Appendix 4

d) Stage 4 De-capitalisation

Apply the higher de-capitalisation rate

e) Stage 5 End Allowances

i) Excess Running Costs of the centre based upon the difference in the actual area of the centre and the area of the simple substitute building. Apply % reduction as per Appendix 5 . For the avoidance of doubt the GIA of any buildings at the hereditament which are not included in the area calculation of the substitute building should not be included in the calculation of this end allowance.

For example a leisure centre with wet and dry facilities has an area of 3500m2, plus there is an athletics track with a grandstand of 400m2 and a grounds man’s store of 50m2. The calculation shows the GIA of the leisure centre alone could be replaced by a centre of 3000 m2. The allowance for excess size should be based on the area of 3000m2 compared with the actual area of 3500m2. It should not be based on 3000m2 compared with (3500+400+50)=3950m2

ii) Where a sports centre has oil, LPG fired heating or electrical heating, an end allowance of 5% shall be applied to the valuation

iii) Where the construction or design of the roof structure is not typical for the age or type of building and thereby creates an exceptional year on year repair liability over and above what could reasonably be expected, consideration should be given to making an allowance at stage 5

iv) Other Stage 5 Adjustments:

Judgement should be exercised as to whether it is appropriate to give allowances at stage 5. These should not replicate allowances given previously in the valuation process particularly at stage 2. Typically allowances may reflect excessive site fragmentation or restrictive internal arrangements which prevent the use of halls for the full variety of sports normally associated with a hall of that size etc.

Rating Manual - Section 6 - Part 3 - : Section 960: Local Authority Sports Centres, Tennis Centres, Swimming Pools and Leisure Centres

Appendix 1 Building Costs

Dry Side Accommodation STF020 £1470

Wet Side Accommodation (25m pool) STD020 £2089

Wet Side Accommodation (50m pool) STE020 £2432

Additional cost for Leisure Pool fit out STG020 £1318

External Pools (Excluding changing) 63Z00T £ 1275

Flume to Pool STC020 £ 2182 per metre run

Floating Floor (main pool) STG035 £250,000 per item

Tennis Halls STB020 £ 674

Tennis Courts Type 1(Macadam –SEPCA Standard) 53U30F £41,300 for 1 court

53U30F £67,917 for 2 courts For multiple courts and for Tennis Courts Type 3 (see Cost guide)

Tennis Court Cover

Single Skin including foundation 53U15F £77,915

Double Skin including foundation 53U16A £116,777

Sports Surfaces

Astroturf STK020 £65

3G STM020 £88

Water Based STL020 £106

Lighting (per pitch)

Football (180 Lux) STH020 £59,000

Rugby (100 Lux) Training ST1020 £59,000

Hockey (350 Lux) STJ020 £63,000

Where lighting is provided to other facilities, including 5 a side pitches, the lighting columns and lamps should be individually cost by reference to the cost guide

Car parking (Where additional to external works i.e. where serving other hereditaments)

Additional Car parking (per space) STA020 £1938

Rating Manual - Section 6 - Part 3 - : Section 960: Local Authority Sports Centres, Tennis Centres, Swimming Pools and Leisure Centres

Appendix 2 External Works

It is emphasised that the table above is for guidance and the external works at a centre are to be individually considered as necessary.

Rating Manual - Section 6 - Part 3 - : Section 960: Local Authority Sports Centres, Tennis Centres, Swimming Pools and Leisure Centres

Appendix 3 Age and Obsolescence Allowances

Rating Manual - Section 6 - Part 3 - : Section 960: Local Authority Sports Centres, Tennis Centres, Swimming Pools and Leisure Centres

Appendix 4 Land Values

Description £ per Hectare

Rating Manual - Section 6 - Part 3 - : Section 960: Local Authority Sports Centres, Tennis Centres, Swimming Pools and Leisure Centres

Appendix 5 Excess Running Costs Allowance

Reduction factor = (E-S)/E% Where

E = Actual building area and

S = Substitute building area