Rating Manual Volume 4

Section 6 : The Receipts and Expenditure Method

1. Definition and Outline of the Method

2. General Matters

3. Information required

4. Plant and machinery

5. Detail of Valuation Method

6. Expenditure

7. Rates

8. Directors' remuneration and pension schemes

9. Insurance

10. Repairs to the landlord's hereditament

11. Sinking funds

12. Repairs and maintenance of tenant's non-rateable assets

13. Renewal of tenant's non-rateable assets

14. Head office expenses

15. Divisible balance

16. Tenant's share

17. Rateable Value

18. Material Change of Circumstances

19. Comparison by reference to gross receipts