Guidance

The Rating Manual

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

• From: Valuation Office Agency
• Published: 1 January 2014
• Last updated: 5 April 2022 — See all updates

Documents

Section 1: statutory authority and legal background

https://www.gov.uk/guidance/rating-manual-section-1-statutory-authority-and-legal-background

Section 2: valuation principles

https://www.gov.uk/guidance/rating-manual-section-2-maintaining-the-rating-list

Section 3: maintaining the rating list

https://www.gov.uk/guidance/rating-manual-section-2-the-use-of-rateable-value-for-various-statutory-and-other-purposes

Section 4: valuation methods

https://www.gov.uk/guidance/rating-manual-section-4-valuation-methods

Section 5: valuation practice

https://www.gov.uk/guidance/rating-manual-section-5-certificates-issued-by-the-voa

Section 5a: valuation of all property classes

https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes

Section 6: check, challenge, appeal and proposals

https://www.gov.uk/guidance/rating-manual-section-6-chhallenges-to-the-rating-list

Section 7: litigation

https://www.gov.uk/guidance/rating-manual-section-7-challenges-to-the-rating-list

Details

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.

Published 1 January 2014
Last updated 5 April 2022 + show all updates

1. 5 April 2022

   All the Rating Manual content has been updated.

2. 1 January 2014

   First published.