Guidance: Valuation scales 2026

HM Revenue and Customs Version 1 original current

Imported from official source

Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on its floor level and how it's used.

Documents

Abattoirs and slaughterhouses — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.89 KB
Hosted by the publisher
Advertising displays VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.2 KB
Hosted by the publisher
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
Hosted by the publisher
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
Hosted by the publisher
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
Hosted by the publisher
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
Hosted by the publisher
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
Hosted by the publisher
Consulting room in the Harley Street area — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.23 KB
Hosted by the publisher
Consulting room in the Harley Street area — with lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.31 KB
Hosted by the publisher
Contractors huts and compounds VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.43 KB
Hosted by the publisher
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
Hosted by the publisher
Covered shopping centre — single floor — 3 zones VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.61 KB
Hosted by the publisher
Dance schools VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.08 KB
Hosted by the publisher
Dance schools — measured to NIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.42 KB
Hosted by the publisher
Day nurseries and playgroups VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.63 KB
Hosted by the publisher
Drive-in and drive thru restaurants VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.34 KB
Hosted by the publisher
Equestrian occupations VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5 KB
Hosted by the publisher
Financial or professional services — zoned retail VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.35 KB
Hosted by the publisher
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
Hosted by the publisher
Golf courses and golf clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.61 KB
Hosted by the publisher
Guest houses and boarding houses — lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.03 KB
Hosted by the publisher
Guest houses and boarding houses — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.15 KB
Hosted by the publisher
Holiday accommodation (self-catering) — lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.47 KB
Hosted by the publisher
Holiday accommodation (self-catering) — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.54 KB
Hosted by the publisher
Hostels and outdoor activity centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.37 KB
Hosted by the publisher
Hypermarkets, superstores and large food stores VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.15 KB
Hosted by the publisher
Independent distribution networks operators (IDNO) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.36 KB
Hosted by the publisher
Independent gas transporters (IGT) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.35 KB
Hosted by the publisher
Industrials — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.22 KB
Hosted by the publisher
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
Hosted by the publisher
Land used for storage — RVU North VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.63 KB
Hosted by the publisher
Land used for storage – RVU South, East and West VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.66 KB
Hosted by the publisher
Land used for storage — Wales VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.65 KB
Hosted by the publisher
Large distribution warehouses — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.09 KB
Hosted by the publisher
Large shops — specialist VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.6 KB
Hosted by the publisher
Lifted industrials — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.24 KB
Hosted by the publisher
Market stalls and sales pitches VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.75 KB
Hosted by the publisher
Moorings VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.26 KB
Hosted by the publisher
Multi floor restaurants and cafes — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.48 KB
Hosted by the publisher
Newspaper printing works — measured to GIA VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.99 KB
Hosted by the publisher
Nightclubs and discotheques VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.42 KB
Hosted by the publisher
Non zoned restaurants, cafes and shops — provinces VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.95 KB
Hosted by the publisher
Non zoned scale for shops — but not overall VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.4 KB
Hosted by the publisher
Non zoned, multi floor showrooms VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.03 KB
Hosted by the publisher
Offices basic — no lift — London and metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.06 KB
Hosted by the publisher
Offices basic — no lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.89 KB
Hosted by the publisher
Offices basic standard — no lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 8.05 KB
Hosted by the publisher
Offices basic standard — with lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.35 KB
Hosted by the publisher
Offices basic standard — with lift — London and other metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.43 KB
Hosted by the publisher
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
Hosted by the publisher
Offices modern standard — no lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.78 KB
Hosted by the publisher
Offices modern standard — with lift — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.34 KB
Hosted by the publisher
Offices modern standard — with lift — London and other metropolitan VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.41 KB
Hosted by the publisher
Offices modern standard — with lift — London Docklands VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.37 KB
Hosted by the publisher
Offices modern standard — with lift — provincial VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.41 KB
Hosted by the publisher
Offices valued on an overall basis VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.39 KB
Hosted by the publisher
Overall industrial scale VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.49 KB
Hosted by the publisher
Padel and tennis centres VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.28 KB
Hosted by the publisher
Pharmacies attached to or within surgeries VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.92 KB
Hosted by the publisher
Prime retail units in Oxford Street VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.29 KB
Hosted by the publisher
Private schools VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.04 KB
Hosted by the publisher
Private sports and leisure clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.91 KB
Hosted by the publisher
Private sports and leisure clubs in London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.88 KB
Hosted by the publisher
Restaurants in tower blocks — Central London VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.12 KB
Hosted by the publisher
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
Hosted by the publisher
Shopping centres — 4 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.72 KB
Hosted by the publisher
Shops in Covent Garden Market — ground floor VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.67 KB
Hosted by the publisher
Sites of Automatic Telling Machines (ATMs) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.34 KB
Hosted by the publisher
Sites of electronic delivery lockers VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.49 KB
Hosted by the publisher
Sites of photographic booths and vending machines VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.3 KB
Hosted by the publisher
Sports and hobby clubs VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.42 KB
Hosted by the publisher
Sports land VND.OASIS.OPENDOCUMENT.SPREADSHEET · 5.06 KB
Hosted by the publisher
Storage container sites VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.43 KB
Hosted by the publisher
Street points VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.51 KB
Hosted by the publisher
Super prime shops using 4 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.25 KB
Hosted by the publisher
Surgeries and health centres — no lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.67 KB
Hosted by the publisher
Surgeries and health centres — with lift VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.05 KB
Hosted by the publisher
Telephone kiosks VND.OASIS.OPENDOCUMENT.SPREADSHEET · 4.33 KB
Hosted by the publisher
Textile and fashion trade showrooms in W1 VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.2 KB
Hosted by the publisher
Trade warehouses VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.52 KB
Hosted by the publisher
Trafford Centre shopping centre VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.18 KB
Hosted by the publisher
TV studios (and similar) VND.OASIS.OPENDOCUMENT.SPREADSHEET · 6.75 KB
Hosted by the publisher
West Quay Shopping Centre — Southampton VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.25 KB
Hosted by the publisher
Zoned shops at first floor level in shopping malls VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.32 KB
Hosted by the publisher
Zoned shops — using 3 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.39 KB
Hosted by the publisher
Zoned shops using 2 zones plus remainder VND.OASIS.OPENDOCUMENT.SPREADSHEET · 7.59 KB
Hosted by the publisher

This version

Version: 1 of 1
Recorded: September 21, 2026 10:30
Change: Initial
Content hash: 2a07c77f73864dd85f2bfa0664d3c86d
All versions: Revision history