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Car Parks and Rates
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bazster
Posts: 7,436 Forumite
A bit of a hobby horse for the somewhat tedious spacey, but he's right. This is from the Valuation Office Agency's Rating Manual Volume 5 (a rattling good read recommended to anyone who suffers with insomnia):
In some cases whilst there is no provision for parking charges, the operator rigidly applies a policy of penalty charges to anyone who overstays their free parking period. Where a significant income is generated from this source, there is a presumption of value; how much will depend on the facts.
And:
Penalty charges may be levied by car park operators (generally Local Authority operated Car Parks) but this may not always be the case. In most cases, penalty charges should be considered to be part of the Gross Receipts.
Leaving aside the VOA's amusing use of the 'P' word, does that sound familiar? So do as spacey says and report any supposedly-free but PPC-infested car parks to your local authority, with a query as to whether the receipts from the charges are being taken into account when determining the rateable value.
In some cases whilst there is no provision for parking charges, the operator rigidly applies a policy of penalty charges to anyone who overstays their free parking period. Where a significant income is generated from this source, there is a presumption of value; how much will depend on the facts.
And:
Penalty charges may be levied by car park operators (generally Local Authority operated Car Parks) but this may not always be the case. In most cases, penalty charges should be considered to be part of the Gross Receipts.
Leaving aside the VOA's amusing use of the 'P' word, does that sound familiar? So do as spacey says and report any supposedly-free but PPC-infested car parks to your local authority, with a query as to whether the receipts from the charges are being taken into account when determining the rateable value.
Je suis Charlie.
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