The Valuation Office Agency's Cost Guide

Information on the cost guide and how to buy it.

The Cost Guide explains the basis on which information has been compiled and the recommended adjustments and considerations necessary to produce realistic and reliable replacement cost estimates for rating purposes.

The 2010 Rating Lists’ Cost Guide has been prepared for the Valuation Office Agency (VOA) and Scottish Assessors Association (SAA) for valuations on the Contractor’s Basis. It is not intended for use for other purposes such as the preparation of asset or insurance valuations.

The Cost Guide provides levels of costs at the valuation date of 1 April 2008 and is intended to be used to assess the Estimated Replacement Cost (ERC) of the rating hereditament at Stage 1 of the contractor’s basis of valuation. It also provides guidance for adjustments to be made at Stage 2 to assess the Adjusted Replacement Cost (ARC).

Whilst every effort has been made to ensure the accuracy of the information given in the guide, the VOA and SAA do not in any way accept liability for loss of any kind resulting from the use made by any person of such information.

The VOA Cost Guide is available to purchase in CD-Rom format priced £900. You can buy a copy by contacting:

Or write to:

Knowledge and Information Management
Valuation Office Agency
Wingate House
93/107 Shaftesbury Avenue