Valuer – December 2025

The December issue of Valuer, the quarterly technical publication for professionals in real estate valuation and rating published by the Institute of Revenues, Rating & Valuation, is available to IAAO members.

Inside this issue:
Revaluation 2026 – an update on the VOA’s assessment of values, and there are some significant shifts in value, but that’s only part of the story, as we also consider the impact of the announcements concerning multipliers and transition. There’s plenty to get to grips with for professionals, plus there is a devolved nations update.
Hindsight – might be a wonderful thing, but when it comes to rating valuations practice, principle and precedent are considered in detail by a RICS Rating Diploma Holder who asks if hindsight evidence is admissible, yes, no or sometimes? And then goes on to ask, Does the view change depending on the valuation method adopted?
Alerts:
• Five Pages of ‘Alerts’ addresses a whole host of issues for Valuation, Real Estate and Rating professionals who need to keep up to date with all that is going on.
• We also remember a true professional in Dennis Broughton-Glerup
• Conference Reports from the September 2025, IRRV Scottish Conference held in Glasgow, focus on the technical session from the Valuation and Rating stream.
• We also cover two timely articles on other matters: Real Estate Dispute Resolution addresses ‘Putting your (correctly labelled) cards on the table’, whilst ‘Services Charges in Commercial Property’ sets out the changes to the Professional Standard which come into effect on 31 December 2025.
• Report in ‘International Perspectives’ covering five conferences in six weeks – plus a special report provided by the IRRV’s delegation to the IAAO Conference held in Florida.
• Repurposing Empty Space with a ‘Focus on Wales: Wrexham a creative success story’
• Last but by no means least, after a busy 2025, there is a look ahead to 2026 as Luke Wilcox of Landmark Chambers provides some ‘Insight on issues and topics for the new year’.