Revaluation 2010 - SAA 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".

Prepared by Standing Committees and approved by the SAA for the 2010 rating revaluation, the Practice Notes available deal with the valuation of Commercial, Industrial, Miscellaneous and Public Buildings subjects as well as giving guidance on Basic Principles of valuation.

Adjustments to the originally approved text may be made by the Association 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.

The menu to the left on the site lists all of the available SAA Practice Notes for the 2010 Revaluation in alphabetic order.

How to view Practice Notes

Taking the following steps to find practice notes for the property you are interested in.

1. From the SAA Home Page or from the individual Assessor’s Home Page, click on Non-Domestic Valuation from the menu on the left hand side.
2. When the left hand menu expands, click on “2010 Practice Notes”.
3. The Practice Notes are available under numerous headings sorted alphabetically. To access Shops, click on “S to Z” and then click on “Shops”.