Non residential car park spaces can be valued for rating purposes. Car park spaces can include car parks themselves and there are three types of car parks that are rateable :
1) Car parks / car park spaces open for use by the general public and has its own entry on the rating list;
This covers both open sites and covered areas (i.e. surface, underground and multi-storey) and includes the following forms of occupation:-
- Privately run, fee charging car park / Privately run fee charging car park where the Local Authority control charges
- Fee charging Local Authority car parks;
- Free Local Authority car park with and without barriers, attendants, etc;
- Privately run free car park built with adjoining shopping centre.
2) Car parks / car park spaces that are not open to the general public (I.e staff parking for a specific company) and are classed as a separate item on the rating list.
3)Car parks / car park spaces that are included as part of a listing on the rating list.
If you are unsure if your car park space is liable for business rates you can check to see if it is listed on the rating list on the voa website here. Just because a car park space is not listed does not mean it should not be. If your car park or car park space is not listed it is worth checking with the VOA if it should be.