Guidance for Valuation Officers.

• Abbatoirs and slaughter houses (rental valuation)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Advertising rights, advertising stations and land used for advertising

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Advertising rights, advertising stations and land used for advertising — practice note 2026

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Aircraft works with airfields

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Aluminium smelting works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Ambulance stations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Amusement arcades

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Artificial fibre works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Banks/insurance/building society offices and other A2 uses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Beach huts

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Beet sugar factories

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Betting offices

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bingo halls

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bird sanctuaries

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bowling alleys

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bowling centres (indoor)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Brickworks and clay tileworks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bulk cement storage depots

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bullion/money stores

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Bus garages

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Canal properties

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Caravans, caravan sites, parks and pitches

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car auctions

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car boot sales and fairs

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car parks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car showrooms

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car supermarkets

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Car washes (standalone)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Casinos and gambling clubs

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cement works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cemeteries and burial grounds

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Chemical works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Civic and public buildings

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Civil ceremony, wedding and function venues

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Coastguard and coastwatch stations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cooking and carbonisation plant

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cold stores (stand alone)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Colleges of further education

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Computer centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Concrete batching plants

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Conference and exhibition centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Contractors huts and compounds

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Convenience stores

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cricket grounds (county)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Cricket centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Day nurseries, nursery schools and other day care facilities for under fives

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• District heating undertakings

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Distribution warehouses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Docks and harbours

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Domestic fuel installations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Drive-to and drive-thru restaurants

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Electricity distribution networks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Equestrian cross-country courses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Eventing courses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Factories, workshops and warehouses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Factory outlet villages

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Farm diversification

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Farm shops

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Film and TV studios

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Fire stations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Fish farms

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Floating hereditaments

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Flour and provender mills

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Food courts

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Football and Rugby Stadia

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Game farms and hatcheries

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Gas processing plants

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Golf courses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Golf driving ranges

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Grain stores and silos

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Greyhound racetracks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Guest and boarding houses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Heritage railways

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Historic properties

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Holiday accommodation (self-catering)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Holiday centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Hospitals and healthcare

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Hospitals and healthcare - 2023 and 2026 practice notes

  The 2023 and 2026 practice notes and appendices for hospitals and healthcare.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Hostels, outdoor activity centres and religious retreats

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Hypermarkets and superstores

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Iron and steelworks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Kennels, catteries and animal boarding

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Land used for waste composting

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Land valuations for the contractor's basis

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Landfill sites

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Large food stores

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Large shops

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Leisure attractions

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Licensed sports, social and private members’ clubs

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Lifeboat stations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Liquid bulk storage depots

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Livestock markets

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Market places (non-livestock)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Motor vehicle works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Motorway service areas, let outs and truckstops

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Museums and art galleries

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Newspaper print works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Night clubs and discotheques

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Non-statutory water undertakings

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Oil refineries

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Paper mills

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Petrol filling stations

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Pipes and pipelines

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Pleasure piers

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Point-to-point courses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Polo grounds

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Post office properties

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Power generators

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Private and independent schools

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Public houses, inns and bars

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Public conveniences

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Public halls

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Public service broadcast screens

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Public telephone and interactive kiosks (including AA/RAC kiosks)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Racing stables

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Residual malls

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Retail let outs

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Retail warehouses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Retail warehouses — practice note 2026

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Roadside restaurants

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Serviced apartments

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sewage treatment works

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Self storage hereditaments

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Shipbuilding yards

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Ship repairing yards

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Shops and shopping centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Ski centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Snooker halls and clubs

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sporting rights

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sports centres, tennis centres, swimming pools and leisure centres (local authoritiy)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sports and leisure centres (private)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sports grounds

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Sports stadia

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Squash courts

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Stables and loose boxes

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Storage land, lorry parks and scrapyards

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Stud farms

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Telecommunications fixed line networks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Telecommunications switching centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Telephone kiosks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Tennis centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Theatres, concert halls and opera houses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Timeshare complexes (national scheme)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Totalisators on horse racecourses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Training and conference centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Tyre and exhaust centres, MOT centres and vehicle repair workshops and garages

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Universities and university colleges

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Universities and university colleges — practice note 2026

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Valuation of Plant and Machinery

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Vehicle testing centres (without test tracks)

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Veterinary and animal clinics

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Village halls, church halls, scout huts etc and community centres

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Wafer fabrications

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Water supply hereditaments

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Wholesale warehouses

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Zoos and safari parks

  This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.