The Rating Manual

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.


Section 1: statutory authority and legal background

Section 2: maintaining the rating list

Section 3: valuation principles

Section 4: valuation methods

Section 5: certificates issued by the VOA

Section 6: valuation practice

Section 6 part 3: valuation of all property classes

Section 7: challenges to the rating list

Section 8: litigation


The Rating Manual is primarily provided as practice guidance for Valuation Officers. The contents of the Rating Manual represent the Valuation Office Agency’s (VOA) understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation, and decisions of the tribunals and higher courts, or to reflect changing policy or valuation practice.

Published 1 January 2014