Module content
- Statutory basis of valuation for capital taxation purposes, application of statutory assumptions with reference to the appropriate legal authority
- Non domestic rates law, methods of valuation and valuation practice including appeals and dispute resolution
- Council tax valuation, law and practice
- Compulsory purchase-statutory valuation principles and the application of the relevant law
- Planning compensation including planning permission and its effect on value, and compensation for adverse planning decisions
Module outcomes
To achieve credit for this module, students must be able to:
- Select, explain and evaluate appropriate approaches and methods of valuation for the valuation of property for taxation purposes
- Analyse comparable market evidence and apply the statutory assumptions and hypotheses to the valuation of properties for non-domestic rating and council tax purposes
- Critically analyse and apply the relevant law and practice relating to compulsory purchase and planning compensation
- Carry out valuations for compulsory purchase and planning compensation
- Provide advice relating to valuation for taxation, compulsory purchase and planning compensation
Assessment
Assessment | Description | Weighting |
---|---|---|
Coursework | Statutory valuation for tax purposes | 40% |
Coursework | Statutory valuation for compulsory purchase and planning compensation | 60% |
Assessments may differ in 2021/22 due to adjustments for Covid-19. Please check Gateway for the latest regulations.