Guidance

Special Category codes for non-domestic properties

A list of all Special Category (SCat) codes for each type of non-domestic property.

• From: HM Revenue & Customs
• Published: 29 June 2026

Applies to England and Wales

Documents

Special Category (SCat) codes for non-domestic properties

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Details

A Special Category (SCat) code is assigned to each property on the non-domestic rating lists.

SCat codes are classification codes used by the Valuation Office to group properties by use, type and valuation approach.