Rating Manual Volume 2

Rating Manual - Volume 2 - Section 13 : Landlord and Tenant Act 1954 (Amended) Determination of Rateable Value of Business Premises

Section 13 : Landlord and Tenant Act 1954 (Amended) Determination of Rateable Value of Business Premises

1. Requirement for Determination of Rateable Value

2. Disputes - References to the Commissioners of HM Revenue and Customs

3. Rules for determining "rateable value"

4. "Annual Value" and "Rateable Value"

5. "The Holding"

6. Relevant Date

7. Multipliers

8. Procedures

9. Conduct of References

10. Meetings

11. Procedure

12. Local Office Procedure

13. Appeals to Upper Tribunal

14. Reserved

15. Points of law of procedure

16. Alteration of rating list and proposals unaffected by references

17. Forms

APPENDIX 2:13:1: VO’s inviting representations

FORM “A”

Landlord and Tenant Act, 1954