Valuation scales 2026
Find the 2026 valuation scales that the Valuation Office uses to value different parts of business properties depending on it'sits floor level and how it's used.
- From:
-
- HM Revenue & Customs
- HM Revenue & Customs
- Published:
- 22 May 2026
- Last updated:
-
30- 21
JulySeptember 2026 - 21
Applies to England and Wales
Documents
Abattoirs and slaughterhouses — measured to GIA
ODS, 6.89 KB
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Advertising displays
ODS, 5.2 KB
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Beach huts
ODS, 4.41 KB
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Boathouses
ODS, 5.54 KB
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Bowling alleys and leisure activity hubs
ODS, 4.46 KB
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Bullion stores measured to GIA
ODS, 7.01 KB
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Business units — class E (G)/B1, industrial basis
ODS, 6.44 KB
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Business units — class E (G)/B1, office basis
ODS, 6.67 KB
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Car auction sites
ODS, 7.28 KB
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Car parks and parking spaces
ODS, 4.94 KB
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Car showroom
ODS, 7.44 KB
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Car washes (stand alone)
ODS, 4.25 KB
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Casinos and gaming clubs in London
ODS, 5 KB
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Casinos and gaming clubs outside of London
ODS, 4.36 KB
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Clubs and institutes — ground floor and multi-storey
ODS, 6.41 KB
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Clubs and institutes — multi floor
ODS, 5.8 KB
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Clubs and institutes — not ground floor
ODS, 5.93 KB
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Cold stores — measured to GIA
ODS, 7.03 KB
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Community centres and village halls — measured to NIA
ODS, 6.92 KB
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Computer centres
ODS, 7.47 KB
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Consulting room in the Harley Street area — no lift
ODS, 5.23 KB
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Consulting room in the Harley Street area — with lift
ODS, 5.31 KB
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Contractors huts and compounds
ODS, 5.43 KB
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Contractors huts and compounds in Central London
ODS, 5.56 KB
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Convenience stores
ODS, 6.72 KB
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Covered shopping centre — multi floor — 3 zones
ODS, 7.52 KB
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Covered shopping centre — single floor — 3 zones
ODS, 6.61 KB
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Dance schools
ODS, 7.08 KB
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Dance schools — measured to NIA
ODS, 6.42 KB
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Day nurseries and playgroups
ODS, 5.63 KB
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Drive-in and drive thru restaurants
ODS, 6.34 KB
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Equestrian occupations
ODS, 5 KB
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Financial or professional services — zoned retail
ODS, 7.35 KB
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Garden centres
ODS, 6.77 KB
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General overall scales for shops
ODS, 6.21 KB
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Gentlemens clubs in Central London
ODS, 5.82 KB
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Golf courses and golf clubs
ODS, 5.61 KB
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Guest houses and boarding houses — lift
ODS, 5.03 KB
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Guest houses and boarding houses — no lift
ODS, 5.15 KB
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Holiday accommodation (self-catering) — lift
ODS, 4.47 KB
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Holiday accommodation (self-catering) — no lift
ODS, 4.54 KB
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Hostels and outdoor activity centres
ODS, 4.37 KB
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Hypermarkets, superstores and large food stores
ODS, 7.15 KB
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Independent distribution networks operators (IDNO)
ODS, 4.36 KB
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Independent gas transporters (IGT)
ODS, 4.35 KB
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Industrials — measured to GIA
ODS, 7.22 KB
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Industrials — measured to NIA
ODS, 6.99 KB
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Kennels and catteries
ODS, 6.14 KB
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Land used for car or caravan scales
ODS, 5.16 KB
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Land used for storage
ODS, 4.55 KB
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Land used for storage — Birmingham
ODS, 4.63 KB
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Land used for storage — RVU North
ODS, 4.63 KB
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Land used for storage – RVU South, East and West
ODS, 4.66 KB
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Land used for storage — Wales
ODS, 4.65 KB
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Large distribution warehouses — measured to GIA
ODS, 7.09 KB
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Large shops — specialist
ODS, 6.6 KB
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Lifted industrials — measured to GIA
ODS, 7.24 KB
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Market stalls and sales pitches
ODS, 5.75 KB
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Moorings
ODS, 4.26 KB
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Multi floor restaurants and cafes — Central London
ODS, 6.48 KB
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Newspaper printing works — measured to GIA
ODS, 6.99 KB
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Nightclubs and discotheques
ODS, 5.42 KB
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Non zoned restaurants, cafes and shops — provinces
ODS, 6.95 KB
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Non zoned scale for shops — but not overall
ODS, 6.4 KB
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Non zoned, multi floor showrooms
ODS, 7.03 KB
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Offices basic — no lift — London and metropolitan
ODS, 8.06 KB
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Offices basic — no lift — provincial
ODS, 7.89 KB
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Offices basic standard — no lift — Central London
ODS, 8.05 KB
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Offices basic standard — with lift — Central London
ODS, 7.35 KB
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Offices basic standard — with lift — London and other metropolitan
ODS, 7.43 KB
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Offices basic standard — with lift — provincial
ODS, 7.41 KB
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Offices intermediate — no lift — London and metropolitan
ODS, 8.06 KB
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Offices intermediate — with lift — London and metropolitan
ODS, 7.42 KB
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Offices modern standard — no lift — Central London
ODS, 8.04 KB
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Offices modern standard — no lift — London and other metropolitan
ODS, 8.05 KB
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Offices modern standard — no lift — provincial
ODS, 7.78 KB
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Offices modern standard — with lift — Central London
ODS, 7.34 KB
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Offices modern standard — with lift — London and other metropolitan
ODS, 7.41 KB
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Offices modern standard — with lift — London Docklands
ODS, 7.57.37 KB
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Offices modern standard — with lift — provincial
ODS, 7.41 KB
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Offices valued on an overall basis
ODS, 7.39 KB
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Overall industrial scale
ODS, 6.49 KB
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Padel and tennis centres
ODS, 7.28 KB
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Pharmacies attached to or within surgeries
ODS, 5.92 KB
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Prime retail units in Oxford Street
ODS, 7.29 KB
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Private schools
ODS, 6.04 KB
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Private sports and leisure clubs
ODS, 4.91 KB
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Private sports and leisure clubs in London
ODS, 4.88 KB
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Restaurants in tower blocks — Central London
ODS, 5.12 KB
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Retail warehouse scale
ODS, 6.85 KB
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Self storage warehouses with lift — measured to GIA
ODS, 6.83 KB
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Shopping centres — 4 zones plus remainder
ODS, 6.72 KB
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Shops in Covent Garden Market — ground floor
ODS, 7.67 KB
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Sites of Automatic Telling Machines (ATMs)
ODS, 4.34 KB
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Sites of electronic delivery lockers
ODS, 4.49 KB
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Sites of photographic booths and vending machines
ODS, 4.3 KB
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Sports and hobby clubs
ODS, 7.42 KB
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Sports land
ODS, 5.06 KB
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Storage container sites
ODS, 4.43 KB
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Street points
ODS, 4.51 KB
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Super prime shops using 4 zones plus remainder
ODS, 7.25 KB
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Surgeries and health centres — no lift
ODS, 6.67 KB
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Surgeries and health centres — with lift
ODS, 6.05 KB
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Telephone kiosks
ODS, 4.33 KB
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Textile and fashion trade showrooms in W1
ODS, 6.2 KB
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Trade warehouses
ODS, 6.52 KB
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Trafford Centre shopping centre
ODS, 7.18 KB
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TV studios (and similar)
ODS, 6.75 KB
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West Quay Shopping Centre — Southampton
ODS, 7.25 KB
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Zoned shops at first floor level in shopping malls
ODS, 7.32 KB
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Zoned shops — using 3 zones plus remainder
ODS, 7.39 KB
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Zoned shops using 2 zones plus remainder
ODS, 7.59 KB
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Details
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.
Some categories of property are served by multiple scales. These reflect differences in the characteristics and location of the properties being valued. For example, offices in central London are valued using a different scale from offices in other areas.
Updates to this page
-
'Offices modern standard with lift - London Docklands' has been replaced because the LAB accommodation use code has changed and 'Padel and tennis centres' has been added.
-
Accommodation use codes within Car Auction Sites attachment have been updated.
-
First published.
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Update history
2026-09-21 10:54
‘Offices modern standard with lift – London Docklands’ has been replaced because the LAB accommodation use code has changed and ‘Padel and tennis centres’ has been added.
2026-07-30 08:15
Accommodation use codes within Car Auction Sites attachment have been updated.
2026-05-22 15:02
First published.