2026 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 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, Industrial, Miscellaneous and Public Buildings subjects as well as giving guidance on Basic Principles of valuation.

The Adjustment of Rents Practice Note and Contractor’s Basis Valuations Practice Note have been published ahead of the draft valuation roll publication date of 30 November 2025 in order to support the parallel analysis of information as part of pre-agreements. All remaining Practice Notes will be published on 30 November 2025.

Any Practice Note may be subject to change once published, but especially those relating to the 2026 revaluation that are published ahead of the revaluation date of 01 April 2026.

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• Download PDF file entitled Adjustment of Rents

• Download PDF file entitled Contractor's Basis Valuations