Asset Valuation - Replacement Unit Rates 2025/26

Financial Year: 2025/26

Version: 1.10

Released: May 2026

Comments: There is a slight decrease in the rate compared to the prior 24/25 rate.

Structure Type	Unit Cost m/m²
Bridge: Vehicular (single span)	£10,242.15
Bridge: Vehicular (2 or 3 spans)	£7,345.56
Bridge: Vehicular (4 or more spans)	£5,241.30
Bridge: Pedestrian/Cycle (single span)	£6,238.56
Bridge: Pedestrian/Cycle (multi-span)	£3,743.78
Cantilever Road Sign	£142,131.47
Chamber/Cellar/Vault	£7,106.73
Culvert (single cell)	£7,324.58
Culvert (multi-cell)	£3,663.10
High Mast Lighting	£42,638.80
Retaining Wall (height > 3m)	£3,477.52
Retaining Wall (height ≤ 3m)	£2,607.74
Sign/Signal Gantry [cantilever]	£14,211.86
Sign/Signal Gantry [spanning]	£14,211.86
Structural Earthworks - Reinforced/Strengthened Soil/Fill Structure (height > 3m)	£1,273.21
Structural Earthworks - Reinforced/Strengthened Soil/Fill Structure (height ≤ 3m)	£1,702.45
Underpass: Vehicular	£12,791.80
Underpass (or Subway): Pedestrian	£6,898.57
Subway: Pipe	£7,106.73
Tunnel (bored)	£31,980.31
Tunnel (cut and cover)	£21,320.20

Article ID: 340, Created: 5/26/2026 at 10:08 AM, Modified: 5/26/2026 at 10:08 AM