§ Mr. GummerTo ask the Chancellor of the Exchequer (1) whether the rateable value for the purpose of the uniform business rate of a public lavatory is the same in highly rateable and more lowly rated areas; [165937]
(2) what the criteria are by which a valuation officer evaluates a public lavatory for the purpose of the uniform business rate; [165939]
(3) what the (a) highest and (b) lowest rated public lavatory in England is for the purpose of the uniform business rate. [165940]
§ Dawn PrimaroloDetails of the method and basis of valuation of Public Lavatories for non-domestic rating is set out in the Valuation Office Agency's Rating Manual. This can be found on its website at: www.voa.gov.uk/ instructions/chapters/rating-manual/ vol5/sect625.
There are variations in the level of assessments that reflect the different levels of build costs across the country. In practice, a part of the calculation is a 'location factor' applied to the build costs. In the 2000 rating lists in England and Wales the highest location factor is 31.8 per cent. greater than the lowest. An addition of 5 per cent. is made to public conveniences in urban areas; this does not apply to rural public conveniences.
The highest assessment for a public lavatory in England and Wales is £30,000 rateable value. This is a public lavatory at Tower Place, Tower Hill, London, EC4 6DS. There are a number of public lavatories assessed at £1 rateable value following the Lands Tribunal decision (Hodkinson (VO) v Strathclyde Regional Council Superannuation Fund 1996 RA 131).