Summary
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.
Contents
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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This appendix shows the examples of the probable treatment of different scenarios.
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This appendix includes examples following legislative amendments by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (England).
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This appendix includes information regarding pipelines, cables and other links.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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The Effective Date Rules Table -from 1 April 2015.
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The Effective Dates – 2017 Lists.
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Effective dates - 2023 and later lists.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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Guidance on how to determine domestic curtilage.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
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Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
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Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
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Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
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Material Change of Circumstances.
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Guidance on past events and whether they constituted a Material Change of Circumstances.
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Guidance on the interpretation of the 'rebus sic stantibus' principle following the decision of the Court of Appeal in the case of Williams (VO) v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd.
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The principle provisions of the Disability Discrimination Act 1995 came into force on 2 December 1996, which has now been repealed and replaced with the Equality Act 2010.
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Guidance on the valuation of hereditaments built on or affected by contaminated land and list maintenance matters flowing from this.
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The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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The Empty Property Rate and demand in the rating hypothesis.