Consultation on s143 and s179 assumptions
We've published our response to the consultation on updated section 143 and section 179 valuation assumptions. The new section 143 assumptions take effect from 31 May 2026. Revised section 179 assumptions apply to valuations with an effective date on or after 30 November 2026, providing certainty for valuations already in progress.
Further guidance on sections 143, 179, 152 and 156, including the treatment of pre-1997 indexation of PPF compensation, will be published later in the year. Until then, valuations do not need to include this indexation.