Collection

Valuation Office manuals

Operational manuals the Valuation Office uses to carry out our work.

• From: HM Revenue & Customs and Valuation Office Agency
• Published: 10 December 2014
• Last updated: 27 March 2026 — See all updates

The Valuation Office publicly publishes operational manuals to help you understand:

• what we do
• how we do it
• the rules we work to

Documents

• Rating Cost Guide 2026
  • 11 May 2026
  • Guidance
• The Rating Manual
  • 5 April 2022
  • Guidance
• Council Tax Manual
  • 1 January 2014
  • Guidance
• The Land Compensation Manual
  • 10 April 2026
  • Guidance
• Community Infrastructure Levy manual
  • 21 March 2025
• Valuation Office - Capital Gains and other taxes manual
  • 23 December 2025
• Valuation Office - Inheritance Tax Manual
  • 7 May 2025

Published 10 December 2014

Last updated 27 March 2026 + show all updates

1. 27 March 2026

   Added the Community Infrastructure Levy manual to the collection.

2. 1 April 2023

   Adding the Rating Cost Guide 2023.

3. 15 October 2018

   The Land Compensation Manual has been added to this collection.

4. 10 December 2014

   First published.