Rating Manual section 6: valuation practice

• From: Valuation Office Agency
• Published: 5 May 2017
• Updated: 15 August 2018, see all updates

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1. Contents

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: co-ordination The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
2. Part 2: forms of return The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
3. Part 4: mineral hereditaments The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
4. Part 5: plant and machinery The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
5. Part 5: practice note 1 - plant and machinery The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
6. Part 5: practice note 2 - the valuation for rating (plant and machinery) microgeneration regulations England and Wales The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
7. Part 5: practice note 3 - combined heat and power - the valuation for rating (P and M) (England) (Amendment) regulations 2001 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
8. Part 5: practice note 4 - appendix A The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
9. Part 5: practice note 5 - 2010: phase out of refrigerants used in a variety of commercial cooling equipment - including air conditioning systems - cold storage and most other refrigeration applications The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
10. Part 6: exemptions - part A - property used for disabled persons The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
11. Part 6: appendix 1 - facts to be established when dealing with a claim for paragraph 16 exemption The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
12. Part 6: appendix 2 - obtaining information about disabled persons The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
13. Part 6: appendix 3 - disabled persons exemption - legislation and local authority circulars The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
14. Part 6: part B - churches, church and chapel halls and similar buildings The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
15. Part 6: part C - parks The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
16. Part 6: part C - appendix 1 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
17. Part 6: part D - agricultural premises The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
18. Part 6: appendix 1 - Examples of the application of the exemption provisions of schedule 5 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
19. Part 6: appendix 2 - examples of "de minimis" applied to agricultural property The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
20. Part 6: part E - fish farming The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
21. Part 7: disability discrimination and rating valuation The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
22. Part 8: ability to pay The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
23. Part 9: inspections and miscellaneous administrative matters The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
24. Part 9: appendix 3 - VO9106 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
25. Part 9: appendix 4 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
26. Part 9: appendix 5 The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
27. Part 10: material change of circumstances - the mode or category of occupation of the hereditament The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
28. Part 11: part B - domestic / non-domestic borderline The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
29. Part 12: rounding valuations The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

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