Updates: Rating Manual section 2: valuation principles

2024

17 April 2024

Part 5: Domestic and Non Domestic Borderline

Section 6.3.1 has been added.

25 March 2024

Part 7: Material Change of Circumstances

The content has been updated to include Wales legislation.

Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances

The content has been updated to reflect legal changes.

1 March 2024

Part 7 - Appendix 4: Contaminated Land

Missing information has been added.

Part 9 - The Empty Property Rate and demand in the rating hypothesis

Appendix 4 has been updated.

27 February 2024

Part 6 Exemptions – Part A - Property Used for Disabled Persons

The content has been updated.

Part 6: Exemptions – Part B: Places of Public Religious Worship

The content has been updated after review.

11 January 2024

Part 6 Exemptions – Part A - Property Used for Disabled Persons

The content has been updated in line with current practices.

2023

15 December 2023

Part 2: Hereditament

The content has been revised after a review.

4 December 2023

Part 7: Material Change of Circumstances

The content has been reviewed and updated.

6 November 2023

Part 3: Unoccupied new and altered buildings and completion notices

The content has been updated to reflect NDR Act 2023 and changes to completion notices.

Part 4: Rateable Value - AVD, Material Day and Effective Date

The content has been updated to reflect changes arising from the NDR Act 2023.

Part 7: Material Change of Circumstances

The content has been updated to reflect NDR Act 2023 and changes to completion notices.

22 September 2023

Part 8: Disrepair and Works of Redevelopment/Reconstruction Practice Note 1- Rating (Valuation) Act 1999

Section 5.35 added, section 13 amended.

11 August 2023

Part 2: Appendix 1 - Examples of the probable treatment of different scenarios

New section added.

Part 2: Appendix 1a - Examples following legislative amendments by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (England)

New section added.

Part 2: Appendix 2 - Pipelines, cables and other links

New section added.

1 April 2023

Part 2: Hereditament

Multiple changes in the body of text.

Part 4: Rateable Value - AVD, Material Day and Effective Date

Amendments to various parts of the manual including updated links and corrected typos.

Part 4: appendix 1 - what are the appropriate material days?

There is an addition column in the table and the column headings have been amended.

Part 7: Material Change of Circumstances

Content has been updated.

Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances

Content has been updated.

Part 4 Appendix 4: Effective Dates – 2023 and subsequent Lists

New section added.

2022

5 August 2022

Part 4: Rateable Value - AVD, Material Day and Effective Date

Minor updates made to Section 2 Part 4.

Part 4 Appendix 3: Effective Dates – 2017 Lists

Section 2, Part 4 Appendix 3 updated.

15 July 2022

Part 7: Material Change of Circumstances

'Coronavirus [Covid-19]' guidance added.

Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances

'Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances' has been updated.

12 April 2022

Part 6: Exemptions – Part B: Places of Public Religious Worship

Part 6: Exemptions – Part B: Places of Public Religious Worship was added.

Part 6: Exemptions - Part C: Parks

Part 6: Exemptions - Part C: Parks added.

Part 6: Exemptions - Part D: Agricultural Premises

Part 6: Exemptions - Part D: Agricultural Premises added.

Part 6: Exemptions - Part E: Fish Farming

Part 6 Exemptions - Part E: Fish Farming added.

4 April 2022

Part 1: list alterations without service of VO notice and the impact of address-only changes

The full contents of Rating Manual section 2 part 1 has been updated.

Part 2: The Hereditament

All the content on this page has been updated.

Part 3: estimated assessments

All the content in Rating Manual section 2 part 3

Part 4: Rateable Value – AVD, Material Day and Effective Date

All the content in Rating Manual section 2 part 4 has been updated.

Part 4: appendix 1 - what are the appropriate material days?

All the content in Rating Manual section 2 part 4 - Appendix 1 has been updated.

Part 4: Appendix 2 - Effective Date Rules Table -from 1 April 2015

Rating Manual Section 2 part 4 - Appendix 2 has been added.

Part 4 Appendix 3: Effective Dates – 2017 Lists

Rating Manual section 2 part 4 - appendix 3 was added.

Part 5: effective dates

All the content within Rating Manual section 2 part 5 was updated.

Part 5: Appendix 1 - Guidance on how to determine domestic curtilage

All the content within Rating Manual section 2 part 5 - appendix 1 has been updated.

Part 7: Material Change of Circumstances

Rating manual section 2 part 7 has been added.

Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances

Rating manual section 2 part 7 - appendix 1 has been added.

Part 7 - Appendix 2: Rebus sic stantibus

Rating Manual section 2 part 7 - appendix 2 was added.

Part 7 – Appendix 3 - Disability Discrimination and Rating Valuation

Rating Manual section 2 part 7 - appendix 3 has been added.

Part 7 - Appendix 4: Contaminated Land

Rating Manual section 2 part 7 - appendix 4 was added.

Part 8: Disrepair and Works of Redevelopment/Reconstruction Practice Note 1- Rating (Valuation) Act 1999

Rating Manual section 2 part 8 was added.

Part 9 - The Empty Property Rate and demand in the rating hypothesis

Rating Manual section 2 part 9 was added.

Part 2: practice note 1 - revaluation 2005 - hereditaments valued by the Central Valuation Officer - matters specific to 2005 lists

Part 2: practice note 1 - revaluation 2005 - hereditaments valued by the Central Valuation Officer - matters specific to 2005 lists has been moved to section 3: valuation principles: part 2: previous revaluations.

Part 2: practice note 1 - revaluation 2000 - formula-rated hereditaments valued by the Central Valuation Officer - matter specific to 2000 lists

Part 2: practice note 1 - revaluation 2000 - formula-rated hereditaments valued by the Central Valuation Officer - matter specific to 2000 lists has been moved to section 3: valuation principles: part 2: previous revaluations.

Part 2: practice note 1 - revaluation 1995 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1995 lists

Part 2: practice note 1 - revaluation 1995 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1995 lists has been moved to section 3: valuation principles: part 2: previous revaluations.

Part 2: practice note 1 - revaluation 1990 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1990 lists

Part 2: practice note 1 - revaluation 1990 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1990 lists has been moved to section 3: valuation principles: part 2: previous revaluations.

2019

29 January 2019

Part 5 Appendix 4: Effective date rules from 1 April 2015

New section added.

2017

18 July 2017

Part 4: appendix 1 - what are the appropriate material days?

New section added.

Part 5: appendix 1 - Effective dates (following SI 2000 No 598 and SI 2002 No 498) Regulation 13A

New section added.

Part 5: appendix 2 - effective dates - 2010 and later lists

New section added.

Part 5: appendix 5: effective dates - 2017 lists England

New section added.

Part 5: appendix 6: effective dates - 2017 lists Wales

New section added.

Part 6: dual list maintenance England

New section added.

5 May 2017

Part 1: list alterations without service of VO notice and the impact of address-only changes

New section added.

Part 2: hereditaments valued by the Central Valuation Officer

New section added.

Part 2: practice note 1 - revaluation 2010 - central list hereditaments valued by the Central Valuation Officer - Matters specific to 2010 lists

New section added.

Part 2: practice note 1 - revaluation 2005 - hereditaments valued by the Central Valuation Officer - matters specific to 2005 lists

New section added.

Part 2: practice note 1 - revaluation 2000 - formula-rated hereditaments valued by the Central Valuation Officer - matter specific to 2000 lists

New section added.

Part 2: practice note 1 - revaluation 1995 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1995 lists

New section added.

Part 2: practice note 1 - revaluation 1990 - formula-rated hereditament valued by the Central Valuation Officer - matters specific to 1990 lists

New section added.

Part 3: estimated assessments

Whole section re-written.

Part 4: Material Day

New section added.

Part 5: effective dates

New section added.