Draft 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”.
Draft Practice Notes for the 2023 rating revaluation have been prepared by Standing Committees and approved for publication here by the SAA. The Draft Practice Notes deal with the valuation of Commercial, Industrial, Miscellaneous and Public Buildings subjects as well as giving guidance on Basic Principles of valuation.
It should be noted that the Draft Practice Notes listed below are subject to potential change before publication on 1st April 2023 when the 2023 Revaluation goes live.
Below is a list of all the SAA Draft Practice Notes which are available for the 2023 Revaluation in alphabetic order.
All document links open in a new window.
Get the right software
You must have a PDF viewer installed on your computer before you can use a PDF form. We recommend that you use the latest version of Adobe Reader software that's compatible with your computer. Downloading Adobe Reader is free and only takes a couple of minutes. Download the latest version of Adobe Reader
