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How we value properties for business rates: the receipts and expenditure method

English holiday homes in a village.

In the second part of our series, we explain the receipts and expenditure method and how it is used to value properties like large hotels and self-catering holiday accommodation for business rates.

How we value properties for business rates: the rental comparison method

A town centre in England.

In this first part of our three-part blog series, we explain the rental comparison method and how it is used to value properties like shops, pubs and restaurants for business rates.

How we value: independent gas transporters and independent network operators

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A woman, wearing a yellow high-vis jacket and a blue hardhat, squats inside a hole dug in the ground holding equipment.

Jamie Gilbert is part of a small, dedicated team within the VOA’s National Valuation Unit, which is responsible for the valuation of the somewhat specialist class of properties including power generation and utilities. He specialises in smaller scale “independent” networks as opposed to larger distribution networks set up by traditional big electric companies. In this latest How We Value blog, Jamie explains the work that goes into coming up with a valuation for such a property.