Valuation Office Technical Manual for Business Property Rating Clarifies Domestic and Non-Domestic Borderline Cases

The Valuation Office has released guidance documentation that sets out technical criteria for determining whether a property should be classified as domestic or non-domestic for business rating purposes. This manual provides valuation professionals with standardised methods for assessing borderline cases where property use does not fall clearly into either category. The guidance is intended to ensure consistent application of rating rules across different jurisdictions and property types in the UK.

Source: HMRC (GOV.UK) – Read the original