Quote Originally Posted by brettdj
I use range names when they offer a clever solution ...
I like 'clever' solutions but that is for my own amusement and I would not recommend them as best practice.


Quote Originally Posted by brettdj
... or an approach that is otherwise impossible
Now that's a good point. Range names do offer solutions to otherwise intractable problems.


Quote Originally Posted by brettdj
But when people use them to name single cells, such as XLD's earlier VAT example I think they add no value but increase the chance of errors
Leaving aside that it is not a single cell at all, I have to disagree completely here. Having, say, VAT as a constant does add value and REDUCES the chance of errors.


Quote Originally Posted by xld
... and de facto a constant can only be a singleton ...
That's not entirely correct - you can name a array of constants.


Finally, one point which I don't think has been mentioned so far. Range names can be helpful to users - they can go to a named range very easily without having to scroll aimlessly looking for information or work out what address to use and go to that address - and when they do so, they can see at a glance whether that named range contains what they expect.