ABSTRACT

Rating Valuation: Principles and Practice has long been the standard go-to guide for both students studying rating valuation and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice. This fourth edition brings the reader up to date with the changes for the 2017 Rating Revaluation, including the new Check, Challenge and Appeal procedures, and developments in case law, as well as highlights the differences between the law in England and Wales. A comprehensive chapter on Northern Ireland rating has been added to this edition. 

Starting with the basics, the book goes on to provide more in-depth detail for advanced readers, using clear, accessible and engaging analysis and example valuations throughout to break down what many see as a complex subject. Whether you are studying to pass your APC, or just want an overview of the changes taken in by the latest revaluation, Rating Valuation: Principles and Practice will give you all you need to understand rating valuation.

chapter 1|14 pages

Introduction

chapter 2|15 pages

The Rateable Occupier

chapter 3|13 pages

The Hereditament

chapter 4|15 pages

The domestic/non-domestic borderline

chapter 5|16 pages

Exemptions and reliefs

chapter 6|40 pages

The basis of valuation

chapter 7|38 pages

Rental analysis and valuation

chapter 8|27 pages

The Contractor’s Basis

chapter 9|26 pages

Receipts and expenditure

chapter 10|15 pages

The valuation of shops

chapter 11|4 pages

The valuation of offices

chapter 13|18 pages

The valuation of plant and machinery

chapter 14|42 pages

The valuation of other types of property

chapter 15|38 pages

The 2017 rating lists

Preparation, alteration and appeals

chapter 17|15 pages

The Empty Property Rate

chapter 18|21 pages

The Council Tax

chapter 19|28 pages

Rating in Northern Ireland