2010 SAA 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”.

Prepared by Standing Committees and approved by the SAA for the 2010 rating revaluation, the Practice Notes available here relate to valuations carried out in connection with the 2010 Revaluation of Commercial, Industrial, Miscellaneous and Public Buildings subjects as well as giving guidance on Basic Principles of valuation.

Adjustments to the originally approved text may have been made by the Association from time to time. Only the last approved versions appear on this site and can be identified from earlier versions by the “Approved for Publication Date”. Those marked (R) have been revised from the earlier version(s) whilst those marked (C) have been subject to minor typographical correction not affecting the application of the Note.