UK
general
Effective 2026-08-13

Rating Manual section 4: valuation methods

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

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

Source

HMRC

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

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