Guidance: Valuation scales 2026

Imported from official source

May 22, 2026 14:02

Parts of a property will have different relative values depending on their floor level and type of accommodation (how they’re used). The valuation scales contain these values for the 2026 revaluation.

Scale relativities can vary for each category of property to reflect the specific approach to valuation. For example, an ancillary store in an office building may have a different relative value to one in a shop.

This is an extract. The publication continues at the source.

Documents

Abattoirs and slaughterhouses — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.89 KB
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Advertising displays VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.2 KB
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Beach huts VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.41 KB
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Boathouses VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.54 KB
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Bowling alleys and leisure activity hubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.46 KB
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Bullion stores measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.01 KB
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Business units — class E (G)/B1, industrial basis VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.44 KB
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Business units — class E (G)/B1, office basis VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.67 KB
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Car auction sites VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.28 KB
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Car parks and parking spaces VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.94 KB
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Car showroom VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.44 KB
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Car washes (stand alone) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.25 KB
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Casinos and gaming clubs in London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5 KB
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Casinos and gaming clubs outside of London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.36 KB
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Clubs and institutes — ground floor and multi-storey VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.41 KB
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Clubs and institutes — multi floor VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.8 KB
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Clubs and institutes — not ground floor VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.93 KB
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Cold stores — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.03 KB
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Community centres and village halls — measured to NIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.92 KB
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Computer centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.47 KB
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Consulting room in the Harley Street area — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.23 KB
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Consulting room in the Harley Street area — with lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.31 KB
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Contractors huts and compounds VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.43 KB
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Contractors huts and compounds in Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.56 KB
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Convenience stores VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.72 KB
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Covered shopping centre — multi floor — 3 zones VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.52 KB
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Covered shopping centre — single floor — 3 zones VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.61 KB
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Dance schools VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.08 KB
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Dance schools — measured to NIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.42 KB
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Day nurseries and playgroups VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.63 KB
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Drive-in and drive thru restaurants VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.34 KB
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Equestrian occupations VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5 KB
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Financial or professional services — zoned retail VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.35 KB
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Garden centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.77 KB
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General overall scales for shops VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.21 KB
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Gentlemens clubs in Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.82 KB
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Golf courses and golf clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.61 KB
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Guest houses and boarding houses — lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.03 KB
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Guest houses and boarding houses — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.15 KB
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Holiday accommodation (self-catering) — lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.47 KB
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Holiday accommodation (self-catering) — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.54 KB
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Hostels and outdoor activity centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.37 KB
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Hypermarkets, superstores and large food stores VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.15 KB
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Independent distribution networks operators (IDNO) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.36 KB
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Independent gas transporters (IGT) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.35 KB
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Industrials — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.22 KB
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Industrials — measured to NIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.99 KB
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Kennels and catteries VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.14 KB
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Land used for car or caravan scales VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.16 KB
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Land used for storage VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.55 KB
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Land used for storage — Birmingham VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.63 KB
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Land used for storage — RVU North VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.63 KB
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Land used for storage – RVU South, East and West VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.66 KB
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Land used for storage — Wales VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.65 KB
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Large distribution warehouses — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.09 KB
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Large shops — specialist VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.6 KB
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Lifted industrials — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.24 KB
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Market stalls and sales pitches VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.75 KB
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Moorings VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.26 KB
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Multi floor restaurants and cafes — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.48 KB
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Newspaper printing works — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.99 KB
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Nightclubs and discotheques VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.42 KB
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Non zoned restaurants, cafes and shops — provinces VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.95 KB
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Non zoned scale for shops — but not overall VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.4 KB
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Non zoned, multi floor showrooms VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.03 KB
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Offices basic — no lift — London and metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.06 KB
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Offices basic — no lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.89 KB
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Offices basic standard — no lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.05 KB
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Offices basic standard — with lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.35 KB
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Offices basic standard — with lift — London and other metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.43 KB
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Offices basic standard — with lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.41 KB
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Offices intermediate — no lift — London and metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.06 KB
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Offices intermediate — with lift — London and metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.42 KB
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Offices modern standard — no lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.04 KB
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Offices modern standard — no lift — London and other metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.05 KB
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Offices modern standard — no lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.78 KB
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Offices modern standard — with lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.34 KB
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Offices modern standard — with lift — London and other metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.41 KB
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Offices modern standard — with lift — London Docklands VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.37 KB
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Offices modern standard — with lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.41 KB
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Offices valued on an overall basis VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.39 KB
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Overall industrial scale VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.49 KB
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Padel and tennis centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.28 KB
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Pharmacies attached to or within surgeries VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.92 KB
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Prime retail units in Oxford Street VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.29 KB
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Private schools VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.04 KB
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Private sports and leisure clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.91 KB
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Private sports and leisure clubs in London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.88 KB
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Restaurants in tower blocks — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.12 KB
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Retail warehouse scale VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.85 KB
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Self storage warehouses with lift — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.83 KB
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Shopping centres — 4 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.72 KB
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Shops in Covent Garden Market — ground floor VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.67 KB
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Sites of Automatic Telling Machines (ATMs) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.34 KB
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Sites of electronic delivery lockers VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.49 KB
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Sites of photographic booths and vending machines VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.3 KB
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Sports and hobby clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.42 KB
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Sports land VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.06 KB
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Storage container sites VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.43 KB
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Street points VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.51 KB
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Super prime shops using 4 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.25 KB
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Surgeries and health centres — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.67 KB
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Surgeries and health centres — with lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.05 KB
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Telephone kiosks VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.33 KB
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Textile and fashion trade showrooms in W1 VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.2 KB
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Trade warehouses VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.52 KB
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Trafford Centre shopping centre VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.18 KB
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TV studios (and similar) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.75 KB
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West Quay Shopping Centre — Southampton VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.25 KB
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Zoned shops at first floor level in shopping malls VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.32 KB
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Zoned shops — using 3 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.39 KB
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Zoned shops using 2 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.59 KB
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Read the original at the source: https://www.gov.uk/government/publications/valuation-scales-2026

Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

Provenance

Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: September 21, 2026 10:30
Versions: 1 recorded
Identity: https://www.gov.uk/government/publications/valuation-scales-2026#2026-09-21T09:54:58Z