Practice Notes – 2026 Revaluation
To support a consistent approach to the valuation of Lands and Heritages for the 2026 Revaluation, valuation guidance is issued in the form of Practice Notes.
National Practice Notes are developed through the Scottish Assessors’ Association (SAA) to promote consistency of valuation practice across Scotland.
In addition, the Tayside Assessor has developed a limited number of local Practice Notes to assist staff in the valuation of particular classes of property where local clarification or supplementary guidance is required.
Both Local and National Practice Notes can be accessed through the link below;
Revaluation 2026 Practice Notes
Local Practice Notes for the 2023 Revaluation are available below:
- Advertising Stations Valuation
- Car Parks Valuation
- Day Nurseries Valuation
- Dormitories Valuation
- Industrial Valuation Part 1
- Industrial Valuation Part 2
- Industrial Valuation Part 3
- Industrial Valuation Part 4
- Kennels and Catteries Valuation
- Land Valuation
- Lock Up Garages Valuation
- Offices Valuation
- Portable Cabins Valuation
- Public Buildings Site Value Valuation
- Rural Retail Outlets Valuation
- Shooting Rights and Deer Forests Valuation
- Shops Valuation
- Yards and Ground Valuation