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: R2017 rental evidence and valuation issues
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 1: Rental adjustment pre 2010
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 1: practice note 1 - 2017 rental adjustment
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 1: practice note 1 - 2010 rental adjustment
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 1: practice note 2 - 2010 effect of rates relief on the rental market
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 2: the receipts and expenditure method
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 2: appendix 1 - code of practice - public houses
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 2: appendix 2 - receipts and expenditure valuation
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 2: appendix 3
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: the contractor's basis of valuation
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: Practice note 1: 2023 Revaluation 2023: The contractor's basis: Age and obsolescence allowances
Practice note 1: 2023 from section 4 part 3 of the Rating Manual - the contractors basis age and obsolescence allowances.
- Part 3: practice note 1 - 2017L revaluation - the contractor's basis - age and obsolescence allowances
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: practice note 1 - revaluation 2010 - the contractor's basis - site values
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: practice note 2 - revaluation 2010 - the contractor's basis
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: practice note 1 - revaluation 2005 - the contractor's basis - site values
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: practice note 1 - revaluation 2000 - the contractor's basis - site values
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
- Part 3: practice note 2 - revaluation 2000 - the contractor's basis - costing of external works as a percentage of building costs
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
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