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House of Commons Hansard
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Public Houses (Assessment For Rating)
23 November 1965
Volume 721
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asked the Chancellor of the Exchequer, in view of the fact that valuation officers are now using barrelage, a form of trading potential, as a means of assessing public houses for rating purposes, if he will publish the index or formula on which such assessment is based.

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There is no such index or formula. Valuation officers have regard not only to barrelage but to all factors which may affect the rental value, such as the character, age and position of the premises and the class of trade carried on.