Valuation of public houses
Guidance on the valuation approach the Valuation Office Agency (VOA) takes for public houses.
These guides support valuers assessing public houses for rating purposes.
They are intended to be used by experienced licensed property valuers. If you’re a ratepayer, you can find more information about how pubs are valued for business rates on the Valuation Office Agency’s (VOA) guidance pages.
Valuation of public houses 2010 applies to rating lists compiled on 1 April 2010. Valuation of public houses 2017 is for rating lists compiled on 1 April 2017. Valuation of public houses 2023 applies to rating lists compiled on 1 April 2023.
The valuation basis applies throughout England and Wales, although the guide will differentiate between houses in and around London and the provinces.