Scottish Assessors

2017 Practice Notes

Although each one of the Assessors is an independent statutory official, they work through the Scottish Assessors’ Association (SAA) to ensure, amongst other things, consistency of approach and practice in the administration of the Valuation Acts. One way of ensuring this is by working together to produce valuation guidance reports, known as “Practice Notes”.

Practice Notes for the 2017 rating revaluation have been prepared by Standing Committees and approved for publication here by the SAA. The Practice Notes deal with the valuation of Commercial, Industrial, Miscellaneous and Public Buildings subjects as well as giving guidance on Basic Principles of valuation.

The menu below lists all of the SAA Practice Notes which are available for the 2017 Revaluation in alphabetic order. Where individual Assessors publish local Practice Notes, links are provided below.