The contractor`s basis of valuation for rating and the new non-domestic rate

Claringbull, J.

The contractor`s basis of valuation for rating and the new non-domestic rate - 1989 - Journal of Valuation 7(4) 1989, 315-324(8) .

Initially examines the evolution of the contractor`s basis of valuation for rating, the valuation framework currently adopted and the definitions that have emerged from litigation; it considers the need for a review of the elements of the valuation framework in the light of recent economic changes and a more accurate approach to quantification. A possible solution proposed by Government is discussed both within the context of England and Wales and also in the light of the contractor`s principle in Scotland


CONTRACTORS BASIS
DEPRECIATED REPLACEMENT COST
RATING VALUATION