Revaluation 2010 - LVJB Practice Notes

Although each Assessor is an independent statutory official, we 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".  Reference should be made to the Revaluation 2010 – SAA Practice Notes section in this regard.

Where definitive local evidence exists within an Assessor’s own valuation area, valuation guidance reports are produced that reflect the valuation levels for specific categories of subject.  These Practice Notes are prepared by my office and deal with the subject categories that are listed below.

Adjustments to the originally approved text may be made from time to time. Only the latest approved versions appear on the web and can be identified from earlier versions by the “Approved for Publication Date”.  Those marked (R) have been revised from the earlier version(s) whilst those marked (C) have been subject to minor typographical correction not affecting the application of the Note.

How to view Practice Notes

1. The Practice Notes are all listed below in alphabetical order.
2. Click on the Practice Note you wish to view.

List of Practice Notes

• Valuation of Car Washes
• Valuation of Contractors’ Accommodation
• Valuation of Exclusive Use Venues
• Valuation of Health Centres, Surgeries and Clinics
• Valuation of Industrials
• Valuation of Land
• Valuation of Nest Units
• Valuation of Non-domestic Lock-up Garages & Car Parking Spaces
• Valuation of Restaurants
• Valuation of Shops