Guidance

Valuation of public houses 2023

The Valuation Office's approach to valuing public houses in 2023.

From:
Valuation Office Agency
Published
10 March 2026

Applies to England and Wales

Documents

Valuation of public houses 2023 (England)

PDF, 3.83 MB, 45 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Valuation of public houses 2023 (Wales)

PDF, 3.78 MB, 45 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide supports valuers assessing public houses for rating purposes.

It should be used by experienced licensed property valuers. If you’re a ratepayer, you can find more information about how pubs are valued for business rates on the VO’s guidance pages.

Valuation of public houses 2023 applies to rating lists compiled on 1 April 2023.

The valuation basis applies throughout England and Wales, although the guide will differentiate between houses in and around London and the provinces.

Updates to this page

Published 10 March 2026

Sign up for emails or print this page