Part 3: practice note 1 - 1990L revaluation - the contractor's basis - site values (as a percentage of building costs)
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
| 听 | Inner London | Outer London Midlands | Central S Eastern | Liverpool Western | Elsewhere |
| Crown | 听 | 听 | 听 | 听 | 听 |
| MOD Establishments except airfield landing areas | 30 | 10% | 7.5% | 5% | 2.5% |
| 听 | 听 | 听 | 听 | 听 | 听 |
| hospital & Prisons | 30% | 20% | 15% | 7.5% | 5% |
| health Centres | 30% | 20% | 15% | 12.5% | 10% |
| Ambulance Stations | 听 | 听 | 听 | 听 | 听 |
| TA etc | 听 | 听 | 听 | 听 | 听 |
| Education | 听 | 听 | 听 | 听 | 听 |
| LA Schools Urban | 30% | 25% | 17陆% | 15% | 10% |
| Rural | 听 | 15% | 12陆% | 7陆% | 5% |
| 听 | 听 | 听 | 听 | 听 | 听 |
| Public and Independent Schools Urban | 30% | 25% | 17.5% | 15% | 10% |
| Edge of City/Town | 听 | 听 | 7.5% | 5% | 5% |
| 听 | 听 | 听 | 听 | 听 | 听 |
| Private Hospitals | 听 | 听 | 听 | 听 | 听 |
| Urban | 35% | 30% | 22.5% | 20% | 15% |
| Edge of Urban | 听 | 20% | 17.5% | 12.5% | 10% |
In the case of Educational hereditaments the percentages indicated reflect the value of a served site including normal site works.