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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