Valuation Office Agency
The Rating Manual is primarily provided as practice guidance for Valuation Officers. The contents of the Rating Manual represent the Valuation Office Agencys (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.
- Part 1: Rateability the four ingredients of rateable occupation
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 2: Hereditament
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: Unoccupied new and altered buildings and completion notices
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 4: Rateable Value - AVD, Material Day and Effective Date
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 4: appendix 1 - what are the appropriate material days?
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 4: Appendix 2 - Effective Date Rules Table -from 1 April 2015
The Effective Date Rules Table -from 1 April 2015.
- Part 4 Appendix 3: Effective Dates 2017 Lists
The Effective Dates 2017 Lists.
- Part 5: Domestic and Non Domestic Borderline
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 5: Appendix 1 - Guidance on how to determine domestic curtilage
Guidance on how to determine domestic curtilage.
- Part 6 Exemptions Part A - Property Used for Disabled Persons
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
- Part 6: Exemptions Part B: Places of Public Religious Worship
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
- Part 6: Exemptions - Part C: Parks
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
- Part 6: Exemptions - Part D: Agricultural Premises
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
- Part 6: Exemptions - Part E: Fish Farming
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
- Part 7: Material Change of Circumstances
Material Change of Circumstances.
- Part 7 - Appendix 1: Guidance on particular events and whether they constitute a Material Change of Circumstances
Guidance on particular events and whether they constitute a Material Change of Circumstances.
- Part 7 - Appendix 2: Rebus sic stantibus
This appendix gives guidance on 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.
- Part 7 Appendix 3 - Disability Discrimination and Rating Valuation
The principle provisions of the Disability Discrimination Act 1995 came into force on December 2 1996. This Act has now been repealed and replaced with the Equality Act 2010.
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