Rating Manual section 3: valuation principles

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: hereditament The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  2. Part 2: material change of circumstances inclucing mode or category The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  3. Part 2: practice note 1 - guidance on particular events and whether they constitute a material change of circumstances The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  4. Part 2: appendix 1 - The City Duck Case The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  5. Part 3: unoccupied hereditaments and completion notices The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  6. Part 4: valuing vacant property The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  7. Part 4: appendix 1 - vacant property inspection checklist The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  8. Part 4: appendix 2 - caseworkers EPR aide-mémoire The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  9. Part 4: appendix 3 - works within hereditaments The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  10. Part 4: appendix 4 - fire regulations and their effect on the use of property The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  11. Part 4: appendix 5 - flowchart to assist rating caseworkers The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  12. Part 4: appendix 6 - hereditaments with restricted access The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  13. Part 5: composite hereditaments The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  14. Part 6: disrepair practice note 1 - Rating (Valuation) Act 1999 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  15. Part 7: contaminated land The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  16. Part 7: appendix 1 - causes of contamination The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  17. Part 7: appendix 2 - industrial uses likely to give rise to contamination The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  18. Part 7: appendix 3 - hazards - generic groups The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  19. Part 7: appendix 4 - hazardous substances The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.