Rating Valuation

Peter Brown is Professor of Property Taxation at Liverpool John Moores University and a former David C. Lincoln Research Fellow, Lincoln Land Institute, Cambridge, Massachusetts, USA. Patrick Bond is Deputy Director of Rating at the Valuation Office Agency and formerly Group Valuation Officer for East Anglia when he was responsible for the preparation and maintenance of rating and council tax valuation lists throughout Norfolk, Suffolk and Essex. Visiting lecturer in Rating Valuation and Professional Practice at Cass Business School, City University.

1. Introduction 2. The Rateable Occupier 3. The Heriditament 4. The Domestic/Non-Domestic Borderline 5. Exemption and Reliefs 6. The Basis of Valuation 7. Rental Analysis and Valuation 8. The Contractor's Basis 9. Receipts and Expenditure 10. The Valuation of Shops 11. The Valuation of Offices 12. The Valuation of Factories, Workshops and Warehouses 13. The Valuation of Plant and Machinery 14. The Valuation of other types of Property 15. The 2010 Rating Lists: preparation, alteration and appeals 16. Rating Administration, Collection and Enforcement 17. The Empty Property Rate 18. The Council Tax