In order to assist each Assessor and his staff in maintaining a consistent approach to the valuation of Lands & Heritages within his area for the 2023 Revaluation the Scottish Assessors Association (SAA) has produced a suite of valuation guidance notes known as Practice Notes. These Practice Notes cover a wide range of the classes of Non-Domestic property which require to be valued by each Assessor. Available Practice Notes can be viewed at

In addition to those Practice Notes produced by the SAA, the Tayside Assessor has developed the following complementary series of “local” practice notes to assist his staff in the valuation of particular classes of property. These can be viewed by clicking on the appropriate link below: