Dear Valuation Office Agency,
During 2014 Morrisons in Penrith made changes to its business by the installation of ANPR cameras and the erection of car park signage in order that ParkingEye Limited could undertake parking management. No application for planning permission for the ANPR nor for advertisement consent was submitted to Eden District Council. A recent application for advertisement consent was rejected as being invalid.
The nature of the car park operation changed once ParkingEye took over with the levey of a charge of £85 to any motorist who, allegedly, broke the terms and conditions of parking. Thus the nature of this element of the business on site changed.
The Valuation Office Rating Manual Volume 5 suggests thus
"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.
Penalty charges may be levied by car park operators. In most cases, penalty charges should be considered to be part of the Gross Receipts".
Companies have a duty to notify your office (VOA North East and North West) of
any changes which may affect their liability for business rates.
Can you please confirm that either ParkignEye or Morrisons Brunswick Road Penrith provided such a notification?
If so has there liability to Business rates been re-aassessed as a result of these changes?
If there has been no notification will this be investigated?
Dear Mr Kenworthy
VOA Reference: 11772617.1/CEO
Thank you for your request which is set out below.
I confirm your request was received on 02 September 2015 and the Valuation Office Agency (VOA) will be dealing with it under the terms of the Freedom of Information Act (FOIA) 2000.
I confirm you should receive a response within 20 working days which will be no later than 30 September 2015.
For the Valuation Office Agency (VOA)
Email: [voa request email]
Dear Mr Kenworthy,
Please find attached the Valuation Office Agency’s response to your
Freedom of Information Request
The links below are referred to in your reply
· Rating Manual section 520: Hypermarkets and Superstores (Food
· Freedom of Information Act, 2000 (request)
· Commissioners for Revenue and Customs Act, 2005
For the Valuation Office Agency (VOA).
Email: [voa request email]
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