Rating Manual section 4: valuation methods

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: practice note 1 - 2017 rental adjustment The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  2. Part 1: practice note 1 - 2010 rental adjustment The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  3. Part 1: practice note 2 - 2010 effect of rates relief on the rental market The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  4. Part 2: the receipts and expenditure method The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  5. Part 2: appendix 1 - code of practice - public houses The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  6. Part 2: appendix 2 - receipts and expenditure valuation The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  7. Part 2: appendix 3 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  8. Part 3: the contractor's basis of valuation The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  9. Part 3: practice note 1 - 2017L revaluation - the contractor's basis - age and obsolescence allowances The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  10. Part 3: practice note 1 - revaluation 2010 - the contractor's basis - site values The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  11. Part 3: practice note 2 - revaluation 2010 - the contractor's basis The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  12. Part 3: practice note 1 - revaluation 2005 - the contractor's basis - site values The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  13. Part 3: practice note 1 - revaluation 2000 - the contractor's basis - site values The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  14. Part 3: practice note 2 - revaluation 2000 - the contractor's basis - costing of external works as a percentage of building costs The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  15. Part 3: practice note 1 - revaluation 1995 - the contractor's basis - site values - percentage of building costs The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  16. Part 3: practice note 1 - 1990L revaluation - the contractor's basis - site values (as a percentage of building costs) The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  17. Part 3: practic note 2 - revaluation 2005 - the contractor's basis - costing of external works as a percentage of building costs The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  18. Part 3: practice note 3 - 2000 and 2005 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  19. Part 3: appendix 1 - the contractor's basis - practical considerations The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  20. Part 3: appendix 2 - the contractor's basis - the effect of grant The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  21. Part 3: appendix 3 - the contractor's basis - prescribed decap rate The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  22. Rental adjustment pre 2010 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
  23. R2017 rental evidence and valuation issues The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.