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... it can utilise: Site Value, Capital Improved Value (CIV) and Net Annual Value (NAV) . The advantages and disadvantages of the respective valuation basis are discussed further in this document ...
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... rate and your FSPL variable charge are calculated from your property's CIV; The Net Annual Value (NAV) is the value of your property's net annual rent, and by law must be at ...
... jump - from £79 to £142 - in the rateable value (Net Annual Value or NAV) of the 318 acres that year indicates that a substantial improvement has been made. This ...