Rating Manual section 5a: valuation of all property classes

• From: Valuation Office Agency
• Published: 5 May 2017
• Updated: 29 June 2022, see all updates

Guidance for Valuation Officers.

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

• Section 1: AA and RAC hereditaments

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

• Section 5: abattoirs and slaughter houses

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

• Section 10: administration of justice hereditaments - courts

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

• Section 20: advertising rights, advertising stations and land used for advertising

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

• Section 40: agricultural showgrounds

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

• Section 50: aircraft works with airfields

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

• Section 60: aluminium smelting works

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

• Section 65: ambulance stations

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

• Section 70: amusement parks and theme parks

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

• Section 75: aquaria

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

• Section 77: archives

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

• Section 79: arenas

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

• Section 80: artificial fibre works

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

• Section 90: banks and insurance, estate agents and building society offices, etc

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

• Section 95: beach huts

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

• Section 100: beet sugar factories

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

• Section 110: betting shops and offices

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

• Section 120: bingo halls

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

• Section 122: bird sanctuaries

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

• Section 125: guest houses and bed and breakfast accommodation

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

• Section 130: bowling alleys

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

• Section 137: bowling centres (indoors)

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

• Section 140: breweries

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

• Section 145: brickworks and clay tileworks

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

• Section 150: canal properties

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

• Section 160: bulk cement storage depots

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

• Section 170: bullion / money stores

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

• Section 175: builders merchants and trade warehouses

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

• Section 180: bus garages

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

• Section 181: bus stations and park and ride

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

• Section 185: caravans, caravan sites, parks and pitches

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

• Section 187: land used for car boot sales, intermittent outdoor sales fairs and similar events (other than markets and livestock markets)

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

• Section 190: car washes

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

• Section 200: car parks

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

• Section 205: car showrooms

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

• Section 206: car auctions

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

• Section 207: car supermarkets

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

• Section 210: casinos and gambling clubs

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

• Section 215: animal boarding, kennels and catteries

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

• Section 220: cement works

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

• Section 230: chemical works

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

• Section 240: cinemas

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

• Section 250: civil airports

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

• Section 255: civil ceremony, wedding and function venues

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

• Section 260: Licensed Sports, Social and Private Members’ Clubs

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

• Section 265: coastguard and coastwatch stations

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

• Section 270: cooking and carbonisation plant

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

• Section 280: cold stores

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

• Section 281: computer centres

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

• Section 285: concrete batching plants

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

• Section 290: conference and exhibition centres

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

• Section 300: contractors site huts

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

• Section 310: cemeteries and burial grounds

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

• Section 315: crematoria

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

• Section 320: county cricket grounds

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

• Section 330: cricket centres

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

• Section 335: equestrian cross-country courses

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

• Section 337: day nurseries, nursery schools and other day care facilities for under fives

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

• Section 340: district heating undertakings

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

• Section 345: distilleries

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

• Section 350: docks and harbours

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

• Section 360: domestic fuel installations

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

• Section 365: drive-to and drive-thru restaurants

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

• Section 370: educational hereditaments

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

• Section 371: electricity distribution networks

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

• Section 373: eventing courses

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

• Section 380: factories, workshops and warehouses

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

• Section 381: wholesale warehouses

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

• Section 382: factory outlet villages

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

• Section 385: farm diversification

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

• Section 387: farm shops

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

• Section 390: film and TV studios

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

• Section 392: fire stations

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

• Section 395: fish farms

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

• Section 400: floating hereditaments

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

• Section 410: flour and provender mills

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

• Section 420: football and rugby football league stadia

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

• Section 430: foundries

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

• Section 431: Forestry Commission hereditaments and exemption

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

• Section 434: game farms

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

• Section 435: garden centres

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

• Section 440: gas proessing plants

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

• Section 450: golf courses

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

• Section 455: golf driving ranges

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

• Section 460: grain silos

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

• Section 470: greyhound racetracks

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

• Section 475: village halls, church halls, scout huts, etc and community centres

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

• Section 477: heritage railways

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

• Section 480: holiday accommodation (self-catering)

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

• Section 485: health farms

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

• Section 490: holiday centres

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

• Section 500: horse racecourses

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

• Section 504: hospices

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

• Section 510: hotels

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

• Section 515: hostels, outdoor activity centres and religious retreats

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

• Section 520a: hypermarkets and superstores

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

• Section 520b: large food stores

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

• Section 530: power generators

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

• Section 535: information / visitor centres

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

• Section 540: iron and steelworks

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

• Section 545: landfill sites

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

• Section 547: land used for storage, lorry parks and scrapyards

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

• Section 550a: large shops

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

• Section 560: lifeboat stations - RNLI

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

• Section 580: livestock markets

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

• Section 585: colleges of further education

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

• Section 590: local authority and other maintained schools including state funded academies (but not free schools)

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

• Section 595: town halls and civic centres

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

• Section 600: local authority occupations

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

• Section 605: police stations and other police hereditaments

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

• Section 610: maltings

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

• Section 620: public libraries

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

• Section 625: public conveniences

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

• Section 628: public service brodcast screens

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

• Section 630: markets and market places (other than livestock markets)

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

• Section 640: marinas

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

• Section 650: mechanised coal depots (coal concentration depots)

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

• Section 670: moorings

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

• Section 690: motor racetracks and go kart rinks

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

• Section 700: motor vehicle works

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

• Section 710: motorway service areas, let outs and truckstops

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

• Section 715: museums and art galleries

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

• Section 720: night clubs and discotheques

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

• Section 725: non-statutory water undertakings

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

• Section 730: offices

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

• Section 740: oil refineries

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

• Section 745: onshore oil and gas fields

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

• Section 750: paper mills

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

• Section 760: petrol and oil storage depots

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

• Section 770: petrol filling stations

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

• Section 780: pipes and pipelines

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

• Section 790: pleasure piers

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

• Section 795: point-to-point race courses

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

• Section 798: polo grounds

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

• Section 800: post office properties

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

• Section 810: potteries

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

• Section 815: newspaper printing works

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

• Section 820: public and other independent schools

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

• Section 825: public houses, licensed restaurants and wine bars

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

• Section 840: hospitals and healthcare

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

• Section 845: pharmacies

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

• Section 850: public halls

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

• Section 860: telecommunication masts and other wireless transmission sites

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

• Section 871: telecommunications fixed line networks

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

• Section 872: telecommunications switching centres

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

• Section 875: restaurants

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

• Section 878: retail warehouses

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

• Section 880: roadside restaurants

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

• Section 885: residential training and conference centres

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

• Section 890: serviced apartments

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

• Section 900: sewage treatment works

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

• Section 905: self storage hereditaments

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

• Section 910: shipbuilding yards

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

• Section 911: ship repairing yards

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

• Section 919: former telephone kiosks

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

• Section 920: shops and shopping centres

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

• Section 921: showhouses

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

• Section 922: convenience stores

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

• Section 923: amusement arcades

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

• Section 924: food courts (shopping centres)

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

• Regional out of town shopping centres and city centre shopping malls

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

• Section 930: skating rinks and skateboard parks

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

• Section 940: ski centre

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

• Section 945: snooker halls and clubs

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

• Section 950: the treatment of sporting rights

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

• Section 960: local authority sports centres, tennis centres, swimming pools and leisure centres

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

• Section 965: sports and leisure centres (private)

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

• Section 970: sports grounds

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

• Section 980: sports stadia

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

• Section 990: squash courts

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

• Section 995: riding schools and livery stables

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

• Section 996: racing stables / racing yards

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

• Section 1000: historic properties

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

• Section 1005: stud farms

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

• Section 1006: stables and loose boxes

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

• Section 1020: tanneries

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

• Section 1035: public telephone and interactive kiosks (including AA / RAC kiosks)

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

• Section 1040: tennis centres

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

• Section 1050: theatres, concert halls and opera houses

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

• Section 1070: timeshare complexes and holiday property bond

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

• Section 1080: totalisators on horse racecourses

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

• Section 1085: leisure attractions

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

• Section 1090: transport and commercial garages

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

• Section 1100: toll roads and bridges, including ferries

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

• Section 1107: tyre and exhaust centres

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

• Section 1110: universities and university colleges

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

• Section 1113: vehicle testing centres

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

• Section 1115: wafer fabrications

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

• Section 1118: water supply hereditaments

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

• Section 1119: worm farms and farm composting hereditaments

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

• Section 1120: sites of automatic machines

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

• Section 1130: zoos and safari parks

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

• Section 1200: land valuations for the contractor's basis

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