2026 Practice Notes
Although each Assessor 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 2026 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, Hospitality, 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 2026 Revaluation in alphabetic order.
Any Practice Note may be subject to change once published, but especially those listed here as these are being published ahead of the revaluation date of 01 April 2026.
All document links open in a new window.
Local Practice Notes
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
