The Valuation Roll

The Valuation Roll is a public document which contains an entry for all non domestic properties in the Assessor’s area except those specifically excluded by law. Each entry in the Roll includes the names of the proprietor, tenant and occupier as appropriate, the Net Annual Value which has been set by the Assessor and the Rateable Value. The Rateable Value is derived from the Net Annual value and as legislation currently stands, for the majority of properties, Rateable Value and Net Annual Value are the same. You can check the valuation Roll entry for any property in Scotland by using the search facility on the SAA or individual Assessors Home Page on this site.

Values are established every five years at Revaluation which (since 1990) takes place at the same time throughout Scotland, England and Wales. Revaluation results in the production of a new Valuation Roll which contains revised values for all non domestic properties in the Assessor’s area. Following a Revaluation new values will generally remain unchanged until the next Revaluation, unless the property is altered or other changes take place. New properties are added to the Roll as they become occupied and entries for demolished buildings are deleted.

The Assessor is required to notify proprietors, tenants and occupiers of all changes which he makes to the Valuation Roll by issuing a Valuation Notice.

Valuation Notice 

• In a year of Revaluation or when he alters or makes a new entry in the Valuation Roll the Assessor is required to issue a Valuation Notice to the Proprietor, Tenant and Occupier named in the Roll. The Notice sets out details of the relevant entry and provides information on the time limits and rights of appeal available.