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2010 Approved Guide Public Houses
Valuation Office Agency www.voa.gov.uk Rating Lists 2010
Valuation of Public Houses
Approved Guide
2010 Approved Guide Public Houses
Contents
1 2 Introduction Basis of valuation 2.1 3 Ascertaining fair maintainable trade 3 3 4 5 5 7 10 11 11 Choice of band Percentage ranges Choice of percentage 12 13 13 14 14 14 15 16 17 17 17 18 18 19 19 20 21 22 23
Liquor sales 3.1 3.2 3.3 3.4 Choice of geographic area Choice of band Percentage ranges Choice of percentage
4
Food sales 4.1 4.2 4.3
5
Accommodation sales 5.1 5.2 5.3 Letting bedrooms Lodges Interface between hotels and public houses
6 7
Other receipts Other considerations 7.1 7.2 7.3 7.4 7.5 7.6 Bars.......… Public houses in primary licensed trade areas Public houses superior to competition Public houses opened post AVD Estate public houses Rural public house diversification
Appendix A: Appendix B: Appendix C: Appendix D:
Central London liquor bands Outer London liquor bands Provincial England and Wales liquor bands Food bands
2
2010 Approved Guide Public Houses
Rating List 2010
Valuation of Public Houses
Approved Guide 1. Introduction
This Guide to assessing public houses for rating purposes is agreed between the British Beer and Pub Association and the Valuation Office Agency and applies to the Rating Lists in England and Wales compiled on 1st April 2010. Whilst it is intended that this Guide should enable the assessments of all public houses to be determined correctly, the opportunity for individuals to seek to have their houses valued outside its terms, where exceptional circumstances would otherwise make their application inappropriate, is not precluded. The valuation basis applies throughout England and Wales, although the Guide differentiates between houses in and around
Valuation Office Agency www.voa.gov.uk Rating Lists 2010
Valuation of Public Houses
Approved Guide
2010 Approved Guide Public Houses
Contents
1 2 Introduction Basis of valuation 2.1 3 Ascertaining fair maintainable trade 3 3 4 5 5 7 10 11 11 Choice of band Percentage ranges Choice of percentage 12 13 13 14 14 14 15 16 17 17 17 18 18 19 19 20 21 22 23
Liquor sales 3.1 3.2 3.3 3.4 Choice of geographic area Choice of band Percentage ranges Choice of percentage
4
Food sales 4.1 4.2 4.3
5
Accommodation sales 5.1 5.2 5.3 Letting bedrooms Lodges Interface between hotels and public houses
6 7
Other receipts Other considerations 7.1 7.2 7.3 7.4 7.5 7.6 Bars.......… Public houses in primary licensed trade areas Public houses superior to competition Public houses opened post AVD Estate public houses Rural public house diversification
Appendix A: Appendix B: Appendix C: Appendix D:
Central London liquor bands Outer London liquor bands Provincial England and Wales liquor bands Food bands
2
2010 Approved Guide Public Houses
Rating List 2010
Valuation of Public Houses
Approved Guide 1. Introduction
This Guide to assessing public houses for rating purposes is agreed between the British Beer and Pub Association and the Valuation Office Agency and applies to the Rating Lists in England and Wales compiled on 1st April 2010. Whilst it is intended that this Guide should enable the assessments of all public houses to be determined correctly, the opportunity for individuals to seek to have their houses valued outside its terms, where exceptional circumstances would otherwise make their application inappropriate, is not precluded. The valuation basis applies throughout England and Wales, although the Guide differentiates between houses in and around