2023 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 2023 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.
Below is a list of all the SAA Practice Notes which are available for the 2023 Revaluation in alphabetic order.
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Local Practice Notes
| Assessor | Link |
| Ayrshire | Ayrshire local Practice Notes |
| Central Scotland | Central local Practice Notes |
| Fife | Fife local Practice Notes |
| Glasgow | Glasgow local Practice Notes |
| Grampian | Grampian local Practice Notes |
| Lanarkshire | Lanarkshire local Practice Notes |
| Lothian | Lothian local Practice Notes |
| Orkney & Shetland | Orkney & Shetland local Practice Notes |
| Renfrewshire | Renfrewshire local Practice Notes |
| Scottish Borders | Scottish Borders local Practice Notes |
| Tayside | Tayside local Practice Notes |
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