UK
general
Effective 2026-08-13

Part 3: Practice note 2026 — the contractor's basis: age and obsolescence allowances

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

Source

HMRC

https://www.gov.uk/guidance/rating-manual-section-4-valuation-methods/part-3-practice-note-2026-the-contractor-s-basis-age-and-obsolescence-allowances

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