Rating Manual section 1: statutory authority and legal background

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

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.

  1. Part 1: powers and duties of the Valuation Officer The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  2. Part 2: the use of rateable value for various statutory and other purposes The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  3. Part 3: Landlord and Tenant Act 1954 (amended) - determination of rateable value of business premises The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  4. Part 4: Valuation Officers and local authorities The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  5. Part 5: harmonisation and interaction with other rating systems in Great Britain and Ireland The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.