Practice Notes

Approved for Publication 10.06.2004 (C)

PUBLIC BUILDINGS COMMITTEE

Practice Note 2

REVALUATION 2005

VALUATION OF CREMATORIA

1.0 INTRODUCTION

Crematoria vary in design and size but all require sufficient land to provide an appropriate setting for the crematorium, adequate access roads, car parking space and the disposal of ashes.

2.0 BASIS OF VALUATION

It is recommended that Crematoria are valued by the application of the Receipts & Expenditure method.

Statistics for local authority crematoria are published by The Chartered Institute of Public Finance and Accountancy (CIPFA) and these, together with the full accounts provided for those crematoria operated by Private Companies, have been analysed to provide a valuation framework for the 2005 revaluation.

3.0 VALUATION

3.1 The Cremation Society of Great Britain compiles a table of every local authority and private crematorium. It reports the number of cremations in each year ending 31st December and the cremation fee at 1st April.

These returns are available for the years 1998-2003 and are reproduced in the table below.

3.2 The valuation should proceed as follows.

(a) Using the data in the table above, estimate the hypothetically achievable number of cremations expected in the year commencing 1 April 2003. Care should be taken to ensure that distortions in a particular year (e.g. by reason of a temporary closure) are not allowed to influence judgement.

(b) Apply the amounts from the following table which contains a recommended rate per cremation. The scale should be interpolated strictly between each point on the scale for cremation numbers other than those shown.

3.3 The cremation fee represents a modest proportion of the total costs of a funeral and no adjustment is to be made where a crematorium operator chooses to make a charge that is below the national average.

3.4 The following scale of allowances is structured to recognise the significant dates during the period 1885-2003, reflecting changes in building design and an increase in the construction of new crematoria. This should be applied after consideration and application of 3.2 (a) and 3.2 (b).

4.0 COMBINED BURIAL GROUND/CREMATORIUM

Where a Burial Ground forms part of the crematorium complex reference should be made to the SAA Public Buildings CommitteePractice Note 13 to enable its valuation. This valuation should be added to that of the crematorium so that a unum quid valuation may be considered.

5.0 THE GARDEN OF REMEMBRANCE

No additional amount should be made for the land surrounding the crematorium in a Revenues valuation.