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Guidelines

Last updated at 10:40 on 13/07/2018

This section provides guidelines on:

Revaluation

For your assistance please watch the information video provided here:

How Your Property is Measured, and How You Can Measure Your Property If Required

Basis of Measurement

There are three approaches used when measuring buildings for commercial rates.

Gross External Area (GEA) is the area of a building measured to the external face of the boundary walls at each floor level.

Gross Internal Area (GIA) is the area of the building measured to the internal face of the boundary walls at each floor level.

Net Internal Area (NIA) This is the GIA less areas such as stairwells, wcs, etc. See below for further explanation of areas to be excluded.

For ease of reference for the relevant guidelines to your property please see below.

Property Type - Industrial

Measurement Method

Industrial Units

GEA

Offices attached to Industrial Unit

GEA

Property Type - Offices

Measurement Method

Business Park Offices

NIA

Purpose Built Office Blocks

NIA

Georgian/Victorian Offices

NIA

Offices in converted dwellings

NIA

Offices attached to Industrial Unit

GEA

Property Type - Retail

Measurement Method

Department Stores & Supermarkets(1000sqm+)

GIA

Drive-thru Restaurants

GIA

Motor Showrooms

GIA

Standard Retail Units

NIA

Retail units in Shopping Centres

NIA

Retail Warehouse Units

GIA

Gross External Area (GEA)

What is Gross External Area (GEA)?

Gross External Area is the Code of Measurement  used to measure industrial buildings such as warehouses, workshops, stores and industrial offices.

Gross External Area is the area of the building measured from the outer face of the external walls. All areas within the building along with outbuildings, canopies and yards are recorded.

How do I measure an Industrial Building?

For your assistance, please watch the following video on the application of the Gross External Area Basis of Measurement.

What items are included/excluded in GEA?

The table below details items which are to be included and excluded.

Included

Excluded

Perimeter wall thickness

External open sided balconies

Areas occupied by internal walls and partitions

Covered ways and external fire escapes

Columns, pillars, chimney breasts, stairwells, lift wells etc

Canopies over loading doors

Atria with clear height above measured at base level only

Open vehicular parking areas, roof terraces etc.

Internal balconies

Voids

Mezzanine areas intended for use with permanent access

Greenhouses, garden stores, fuel stores (domestic)

Lift rooms, plant rooms, fuel stores and tank rooms

Substations not exclusively used by the subject property.

Ancillary buildings

Covered loading bays

Areas of headroom less than 1.50m

Pavement vault

Garages and conservatories

Plant

Items of plant are deemed rateable as per Schedule 3 of Valuation Act 2001, as amended. Items of Plant are valued by reference to Section 50 Valuation Act 2001, as amended. The annual value of Rateable items of Plant is calculated by establishing their Estimated Replacement Cost and applying a Statutory de-capitalisation rate of 5%. If you are not in agreement with an item of plant as indicated on your Notice you must provide us with the installed replacement cost, the estimated life span and the age.

Eave Height

The height between the floor surface and the underside of the roof covering, supporting the purlins or underlining (whichever is lower) at the eaves on the internal wall face.

Gross Internal Area (GIA)

What is Gross Internal Area (GIA)?

Gross internal area is the area of the building measured to the internal face of the boundary walls on each floor level.

How do I measure my building's GIA?

For your assistance, please watch the video in the Gross External Area section. The only difference between Gross Internal Area and Gross External Area is that the thickness of the external walls are not included in the measurement for GIA.

What items are included/excluded in GIA?

The table below details items which are to be included and excluded

Included

Excluded

Areas occupied by internal walls and partitions

Covered ways and external fire escapes

Columns, pillars, chimney breasts, stairwells, lift wells etc

Canopies over loading doors

Atria with clear height above measured at base level only

Open vehicular parking areas, roof terraces etc.

Internal balconies

Voids

Mezzanine areas intended for use with permanent access

Greenhouses, garden stores, fuel stores (domestic)

Lift rooms, plant rooms, fuel stores and tank rooms

Substations not exclusively used by the subject property.

Ancillary buildings

External open sided balconies

Covered loading bays

Perimeter wall thickness

Areas of headroom less than 1.50m

Pavement vault

Garages and conservatories

Net Internal Area (NIA)

What is Net Internal Area?

Net Internal Area (NIA) is the useable area within a building measured to the internal face of the perimeter walls at each floor level.

Offices and shops are measured on a Net Internal Area.

How do I measure the Net Internal Area of  a Building?

For your assistance, please watch the following video on the application of the Net Internal Area Basis of Measurement.

What items are included/excluded in NIA?

Included

Excluded

Atria with clear height above, measured at base level only

Voids

Entrance halls

Pillars

Notional lift lobbies (Fronting directly onto office/retail area)

Stairwells

Kitchens

Solids

Built-in units, cupboards, and the like occupying usable areas.

Chimney breasts.

Areas severed by internal non-structural walls, demountable partitions, whether or not permanent, and the like, where the purpose of the division is partition of use not support, provided the area beyond is not used in common.

Those parts of entrance halls, atria, landings and balconies used in common. (see 3.1 and 3.2). Entrance Halls in single occupation excluded if  not in use as reception etc.

Mezzanine areas intended for use with permanent access.

Toilets, toilet lobbies, bathrooms cleaners rooms, and the like.

Public toilets (e.g. Restaurant and the like)

Staff toilets are excluded while public toilets are included.eg Restaurants and Creches

Lift rooms, plant rooms, tank rooms (other than those of a trade process 

Stairwells, lift-wells and permanent lift  lobbies.

Corridors and other circulation areas of a permanent essential nature.

How to Apply the Zoning Method of Valuation to Retail Properties

Zoning is the standard method of valuing retail premises. Zoning relies on the principle that the most valuable part of the shop is found to the front of the building. As the depth of the retail unit increases, the floor space becomes less valuable.

Each Zone covers the width or frontage of the building and extends back 6.1m. In valuation terms each zone is half as valuable as the preceding Zone. For example if Zone A is valued at €500psm, Zone B will be valued at €250psm etc.

How do I apply the Zoning method to my property?

For your assistance, please watch the following video on the application of Zoning

Where is Zoning used?

Zoning generally applies to the ground floor only. In some circumstances Zoning may also be applied to other floors. Please refer below to How to Zone a property if it has an entrance from two trading malls.

How deep is a Zone?

Each Zone measures 6.1m in depth with the first Zone beginning at the front of the property

How many Zones are in a retail property?

A retail property can comprise of up to four Zones. These are known as Zone A, Zone B, Zone C and Remainder. Zones A, B & C each measure 6.1m in depth, 18.3m in total. Any floor space beyond a depth of 18.3m is known as Remainder. There is no maximum depth for the Remainder Zone.

What measurements are used in order to Zone a property correctly?

A property is Zoned using the Net Internal Area basis of measurement. You should refer to our videos on "How to measure the Net Internal Area" and "What is Zoning?" before applying the Zoning method.

When is Zoning not used?

Zoning is not used where the ground floor measures in excess of 1,000 sqm. For units in excess of 1,000sqm their valuation is based on an overall rate per square metre being applied to a Net Internal Floor Area

Are there any characteristics which effect the application of Zoning?

  • Partition / Non-Structural walls

    Partition walls are ignored when measuring on a Net Internal Area basis, therefore, it is appropriate to zone through non structural partitions.

  • Structural Walls

    Zoning will cease at the structural wall measured across the width of the retail unit. Any areas to the rear of a structural wall will not be included in the Zoned area. This area will be recorded as per Net Internal Area Basis of measurement.

  • Split Levels

    It should be noted if there is a difference in floor level between the front and rear of the shop. The relevant zone where the change in level occurs should be identified on the survey which you submit in support of your valuation.

How do I Zone a property with an entrance at the front and rear / side of the property?

A property is Zoned from the entrance which fronts on to the primary or most valuable street.

How do I Zone a property if it has an entrance from two trading malls?

This situation is common for units within a Shopping Centre. Where a unit has frontage on to two trading malls it should be zoned from both malls until the zones meet.