The Valuation Roll is the document which sets out the rateable value of all the non-domestic properties in the area. By law, it must show for each property:
- its description
- its address
- the name or names of its owner, tenant and occupier
- its net annual value
- its rateable value
- the effective date of any alteration made to the entry in the Roll
In addition, the Roll contains notes in respect of particular types of property for which special rating or valuation provisions have been made. These include minerals subjects, such as quarries and sandpits, and livestock properties like stud farms.
The Valuation Roll can be examined during office hours at the Assessor’s offices in Dundee, Perth and Forfar.
The Valuation Roll can also be viewed on The Scottish Assessors’ Portal on the SAA website.