Guidance
Special Category (SCat) codes for non-domestic properties
Published 29 June 2026
Applies to England and Wales
© Crown copyright 2026
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Special Category (SCat) codes and primary description codes
| SCat Code | SCat Suffix | SCat description |
|---|---|---|
| 001 | G | AA or RAC service centres and boxes |
| 400 | G | Abattoirs and slaughter houses (contractors valuation) |
| 401 | G | Abattoirs and slaughter houses (rental valuation) |
| 003 | G | Advertising right |
| 402 | S | Agricultural research centres |
| 004 | S | Agricultural showgrounds (national scheme) |
| 005 | S | Airports (minor) (national scheme) |
| 006 | G | Air strips (national scheme) |
| 007 | V | Aircraft works with airfields |
| 008 | S | Airport let outs |
| 009 | V | Aluminium smelting works |
| 010 | S | Ambulance stations |
| 011 | G | Amusement arcades |
| 012 | S | Amusement parks |
| 013 | G | Animal boarding |
| 403 | S | Aquaria |
| 404 | G | Archives |
| 014 | N | Arenas |
| 015 | G or C | Army hereditaments |
| 016 | V | Artificial fibre works |
| 017 | M | Asphalt plants |
| 018 | G | Automated telling machines (ATMs) |
| 019 | G | Auction rooms |
| 728 | M | Bagging plant |
| 020 | M | Baling plants |
| 021 | G | Banks or insurance or building society offices and other a2 uses |
| 303 | G | Bars (valued on floor space) |
| 733 | U | Battery storage |
| 022 | G | Beach huts |
| 023 | V | Beet sugar factories |
| 024 | G | Betting offices |
| 025 | S | Bingo halls (national scheme) |
| 730 | U | Biomass biological (crop and slurry based anaerobic digesters, including gas to grid) |
| 731 | U | Biomass thermal (including combustion, gasification, pyrolysis) |
| 026 | G | Bird sanctuaries |
| 027 | G | Boat yards |
| 405 | G | Boathouses |
| 028 | S | Bowling alleys |
| 029 | G | Bowling centres (indoor) |
| 030 | G | Bowling greens (outdoor) |
| 031 | S | Breweries |
| 032 | M | Brickworks (traditional), clay tile or pipe works |
| 738 | G | Builders merchant |
| 033 | M | Bulk cement storage depots |
| 034 | S | Bullion money stores (national scheme) |
| 406 | S | Bus garages (contractors valuation) |
| 407 | S | Bus garages (rental valuation) |
| 036 | S | Bus stations |
| 408 | G | Business units |
| 037 | G | Cable head end buildings |
| 409 | G | Cafes |
| 500 | G | Cafes restaurants within or part of specialist property |
| 038 | S | Car auction buildings or sites |
| 501 | G | Car parking within or part of specialist property |
| 039 | S | Car parks (multi-storey) |
| 040 | G | Car parks (surfaced open) |
| 041 | G | Car parks (unsurfaced open) |
| 042 | G | Car showrooms |
| 043 | G | Car spaces |
| 044 | S | Car supermarkets |
| 045 | G | Car washes (stand alone) |
| 046 | G | Car or caravan sales, display or hiring sites |
| 047 | S | Chain-operated and large caravan parks |
| 048 | G | Caravan and camping sites |
| 049 | S | Casinos and gambling clubs |
| 050 | S | Cattle breeding centres |
| 051 | M | Cement tile works |
| 052 | V | Cement works |
| 053 | G | Cemeteries (national scheme) |
| 054 | G | Tenting and touring sites, certified locations and small static caravan sites |
| 410 | G | Changing rooms |
| 055 | V | Chemical works |
| 758 | G | Children’s centres |
| 056 | S | Cinemas (national scheme) |
| 058 | M | Civic amenity sites |
| 057 | G or S | Civic and public buildings (local authority occupations) |
| 059 | U | Civil airports |
| 060 | G | Clubhouses |
| 061 | G | Licensed sports, social and private members clubs |
| 062 | G | Coaching inns |
| 411 | G | Coastguard stations |
| 063 | V | Coking and carbonising plants |
| 412 | S | Cold stores (contractors valuation) |
| 413 | S | Cold stores (rental valuation) |
| 065 | S | Colleges of further education (national scheme) |
| 992 | G | Commercial miscellaneous |
| 066 | G or C | Communication stations (national scheme) |
| 067 | G | Community day centres |
| 068 | S | Computer centres (non-purpose built) |
| 069 | S | Computer centres (purpose built) |
| 070 | S | Concert halls (national scheme) |
| 071 | M | Concrete batching plants |
| 072 | M | Concrete block works |
| 073 | M | Concrete product works |
| 074 | S | Conference and exhibition centres |
| 075 | S | Wedding and function venues |
| 076 | G | Contractors huts and compounds |
| 106 | G | Convenience stores |
| 077 | S | Country house hotels |
| 414 | S | Courts (contractors valuation) |
| 415 | S | Courts (rental valuation) |
| 079 | S | Creameries |
| 080 | N | Crematoria (with and without cemeteries) (national scheme) |
| 081 | G | Cricket centres |
| 082 | N | Cricket grounds (county) |
| 083 | G | Cricket grounds or pitches (non-county) |
| 998 | C | Crown miscellaneous |
| 084 | G | Dance schools and centres |
| 085 | G | Day nurseries or play schools |
| 086 | S | Departmental and walk round stores (large) |
| 087 | G | Distilleries |
| 088 | S | District heating undertakings and networks |
| 089 | S or U | Docks and harbours (non-statutory) |
| 364 | G | Dog walking and agility centres |
| 090 | G | Domestic fuel installations |
| 091 | S | Drive-to restaurants |
| 092 | S | Drive-thru restaurants |
| 995 | G or S | Educational miscellaneous |
| 093 | M | Mine water treatment plant and premises |
| 094 | S or U | Electricity undertakings (non-statutory) |
| 095 | G | Exhaust and tyre centres |
| 096 | G | Factories, workshops and warehouses (including bakeries and dairies) |
| 097 | S | Factory shops |
| 098 | G | Farm shops |
| 737 | U | Ferry terminal |
| 099 | G | Field study, activity and adventure centres |
| 100 | S | Film studios |
| 759 | S | Tv studios |
| 101 | G | Fire stations |
| 102 | G | Fish farms |
| 103 | S or V | Flour mills (national scheme) |
| 104 | S | Food courts |
| 760 | G | Food court kiosks |
| 105 | S | Food processing centres |
| 107 | G | Football grounds |
| 108 | G | Football pitches |
| 109 | N | Football stadia |
| 715 | S | Football training grounds |
| 996 | N or S | Formula assessed miscellaneous |
| 747 | U | Fossil fuel power stations |
| 110 | S | Foundries |
| 111 | G | Funeral parlours or chapels of rest |
| 112 | G | Game farms |
| 113 | G | Garages (transport and commercial) |
| 502 | G | Garages within or part of specialist property |
| 114 | S | Garden centres |
| 115 | V | Gas processing plants |
| 116 | G | Go kart rinks |
| 117 | S | Golf courses |
| 118 | S | Golf driving ranges |
| 119 | S | Grain silos |
| 120 | S | Granaries and intervention stores |
| 121 | S | Greyhound racetracks |
| 122 | G | Guest and boarding houses |
| 416 | G | Gymnasia or fitness suites |
| 503 | S | Gymnasia or fitness suites within or part of specialist property (dry only) |
| 417 | G | Hairdressing or beauty salons |
| 124 | G | Hatcheries or poultry farms |
| 125 | S | Health farms |
| 126 | G | Heliports |
| 127 | M | Hereditaments used for primary treatment or processing of minerals |
| 128 | G | Heritage railways |
| 129 | S | High tech warehouses |
| 130 | N | Holiday centres |
| 131 | G | Holiday homes (self-catering) |
| 132 | N | Horse racecourses |
| 133 | G | Hospital let outs |
| 135 | S | Hospitals and clinics (private) (national scheme) |
| 134 | S | Hospitals and clinics NHS (national scheme) |
| 136 | G | Hostels |
| 137 | G | Hotels (3 star and under) |
| 138 | S | Hotels (4 star and above) and Major Chain Operated (includes 3 star and above consortium hotels) |
| 139 | S | Hypermarkets or superstores (over 2500m²) |
| 140 | S | Ice rinks |
| 742 | U | Independent distribution network operators (IDNOs) |
| 741 | U | Independent gas transporter (IGT) |
| 994 | G or S | Industrial miscellaneous |
| 418 | G | Information or visitor centres |
| 141 | G | Interactive telephone kiosks |
| 142 | V | Iron or steel works |
| 143 | G | Kennels and catteries |
| 504 | G | Kiosks and pods within or part of specialist property, retail parks and other major retail or sporting destinations |
| 144 | G | Laboratories |
| 145 | S | Lakes with water sport facilities |
| 146 | G | Land used for advertising |
| 147 | S | Land used for car boot sales |
| 419 | G | Land used for display |
| 148 | G or M or S | Land used for storage |
| 150 | M | Land used for waste composting |
| 149 | M | Landfill gas generator sites |
| 151 | S | Distribution warehouses |
| 152 | S | Large food stores (750 — 2500m²) |
| 153 | S | Large industrials (over 20,000m²) |
| 154 | G | Large shops (750 — 1850m²) |
| 155 | S | Large shops (0ver 1850m²) |
| 993 | G or S | Leisure miscellaneous |
| 156 | G | Libraries |
| 420 | N | Lifeboat stations |
| 157 | S or V | Liquid bulk storage (including petrol and oil) (national scheme) |
| 158 | S | Livestock markets (national scheme) |
| 159 | G | Local authority schools (national scheme) |
| 160 | S | Lodges |
| 161 | G | Lorry parks |
| 162 | V | Maltings — non-traditional |
| 163 | S | Maltings — traditional |
| 164 | S | Marinas (national scheme) |
| 165 | S | Markets (other than livestock) |
| 166 | M | Mineral depot and premises |
| 167 | M | Mineral producing hereditament — blockstone |
| 168 | M | Mineral producing hereditament — brine |
| 169 | M | Mineral producing hereditament — chalk |
| 170 | M | Mineral producing hereditament — china clay |
| 171 | M | Mineral producing hereditament — clay |
| 172 | M | Mineral producing hereditament — coal |
| 173 | M | Mineral producing hereditament — fluorspar |
| 174 | M | Mineral producing hereditament — gas |
| 175 | M | Mineral producing hereditament — hardrock |
| 176 | M | Mineral producing hereditament — inert |
| 177 | M | Mineral producing hereditament — oil |
| 178 | M | Mineral producing hereditament — other mineral category |
| 179 | M | Mineral producing hereditament — putrescible |
| 181 | M | Mineral producing hereditament — sand |
| 180 | M | Mineral Producing Hereditament — Sand and Gravel |
| 182 | M | Mineral producing hereditament — shale unburnt |
| 183 | M | Mineral producing hereditament — slate |
| 184 | M | Mineral producing hereditament with batching plant |
| 185 | M | Mineral producing hereditament with coating plant |
| 186 | M | Mineral producing hereditament with tunnel kiln |
| 997 | M | Minerals miscellaneous |
| 421 | G | Miniature railways |
| 999 | G or S | Miscellaneous |
| 513 | G or S | Miscellaneous within or part of specialist property |
| 187 | G or C | Mod hereditaments |
| 188 | G | Model villages |
| 189 | G | Moorings (floating hereditaments) |
| 190 | G | Mortuaries |
| 191 | N | Motor racetracks |
| 192 | V | Motor vehicle works |
| 194 | S | Motorway and major road service areas |
| 193 | S | Motorway service area let outs |
| 195 | S | Museums and art galleries (contractors) |
| 196 | S | Museums and art galleries (non-contractors) |
| 197 | G or C | Navy hereditaments |
| 198 | S | Newspaper printing works (national scheme) |
| 199 | G | Night clubs and discotheques |
| 200 | V | Nuclear establishments |
| 748 | U | Nuclear power stations |
| 505 | G | Nurseries or creches within or part of specialist property |
| 201 | S | Nursing homes (including old peoples homes) |
| 202 | S | Observatories |
| 203 | G | Offices |
| 204 | G | Offices (headquarters or institutional) |
| 506 | G | Offices within or part of specialist property |
| 205 | V | Oil refineries |
| 206 | S | Oxbridge colleges |
| 422 | S | Pack houses |
| 207 | S | Paper mills |
| 725 | S | Park and ride car parks |
| 208 | G | Pavilions |
| 423 | M | Peat fields |
| 424 | G | Pet grooming parlours |
| 209 | G | Petrol filling stations |
| 210 | G | Pharmacies |
| 425 | G | Pharmacies within or adjacent to surgery or health centre |
| 211 | G | Photographic booths |
| 212 | V | Pipelines |
| 426 | G | Pitch and putt or putting greens |
| 427 | G | Pitches for stalls, sales or promotions |
| 757 | G | Plant nurseries |
| 213 | S | Pleasure piers |
| 214 | G | Point to point and eventing courses |
| 215 | G | Police stations |
| 428 | S | Police training colleges |
| 216 | G | Polo grounds |
| 217 | G | Post office sorting centres |
| 429 | G | Post offices |
| 218 | S | Potteries |
| 219 | U | Power generators |
| 220 | C | Prison service hereditaments |
| 221 | M | Secondary aggregate processing plant and premises |
| 222 | S | Provender mills (national scheme) |
| 223 | S | Public and independent schools (national scheme) |
| 224 | G | Public conveniences (national scheme) |
| 225 | G | Venue hire and function suites |
| 227 | G | Public houses or pub restaurants (including lodge) (national scheme) |
| 226 | G | Public houses or pub restaurants (national scheme) |
| 228 | G | Public telephone kiosks (national scheme) |
| 430 | M | Pumping mines |
| 229 | G | Racing stables (national scheme) |
| 230 | G or C | Raf hereditaments |
| 714 | S | Rail maintenance depots |
| 712 | S | Rail freight depots |
| 231 | U | Railways and tramways (non-leisure) |
| 232 | G | Recording studios |
| 233 | M | Refuse destructor plants or disposal sites |
| 431 | G | Religious retreats or study centres (residential) |
| 729 | U | Renewable generators — mixed technologies |
| 746 | U | Renewable power generators — hydro |
| 745 | U | Renewable power generators — other |
| 743 | U | Renewable power generators — photovoltaic |
| 744 | U | Renewable power generators — wind |
| 710 | G | Residual malls |
| 234 | G | Restaurants |
| 235 | G | Retail warehouses and foodstores |
| 236 | G | Riding schools and livery stables (national scheme) |
| 237 | G | Rifle and weapons ranges |
| 238 | G | Roadside restaurants (national scheme) |
| 239 | S | Roller skating rinks |
| 240 | N | Royal palaces |
| 241 | N | Professional rugby clubs |
| 242 | G | Amateur rugby clubs |
| 243 | G | Sales kiosks |
| 432 | G | Sales offices |
| 507 | G | Salons or clinics within or part of specialist property |
| 244 | G | Scrap metal or breakers yard |
| 245 | M | Sea dredged aggregate processing plants and depots |
| 721 | G | Self-storage facility |
| 722 | G | Serviced apartments |
| 723 | G | Serviced offices |
| 246 | S | Sewage works (national scheme) |
| 247 | V | Ship building yards |
| 248 | V | Ship repair yards |
| 249 | G | Shops |
| 508 | G | Shops within or part of Specialist Property |
| 250 | G | Showhouses (national scheme) |
| 251 | G | Showrooms |
| 252 | S | Ski centres |
| 253 | G | Snooker halls or clubs |
| 739 | S | Soccer centres |
| 254 | S | Speedway racetracks |
| 255 | M | Spoil heap workings |
| 256 | G | Sporting right |
| 257 | S | Sports and leisure centres (la) (dry only) (national scheme) |
| 258 | S | Sports and leisure centres (la) (wet and dry) (national scheme) |
| 259 | S | Sports and leisure centres (private)(dry only) |
| 260 | S | Sports and leisure centres (private)(wet and dry) |
| 509 | S | Sports and leisure centres within or part of specialist property (wet and dry) |
| 261 | G | Sports grounds |
| 262 | N or S | Sports stadia |
| 263 | G | Squash courts |
| 264 | G | Stables and loose boxes |
| 265 | S | Stately homes and historic houses (national scheme) |
| 266 | G | Station let outs |
| 433 | S or U | Occupation within a statutory port undertaking |
| 434 | S or U | Statutory docks and harbours (non-formula, prescribed) |
| 435 | S or U | Statutory docks and harbours (other) |
| 267 | G | Storage depots |
| 268 | G | Stores |
| 510 | G | Stores within or part of specialist property |
| 269 | G | Stud farms |
| 270 | G | Studios |
| 436 | G | Surgeries, clinics, health centres (contractors valuation) |
| 437 | G | Surgeries, clinics, health centres (rental valuation) |
| 272 | S | Swimming pools (local authority) |
| 273 | G | Swimming pools (private) |
| 442 | G | Takeaway food outlet (predominantly off premises) |
| 274 | G | Tanneries |
| 761 | U | Telecommunications access networks |
| 275 | U | Telecommunications cable networks (national scheme) |
| 726 | U | Telecommunications large broadcast sites |
| 718 | U | Electric charge stations |
| 276 | U | Telecommunications switching centres |
| 438 | G | Telescope sites |
| 277 | S | Tennis and padel centres |
| 278 | G | Tennis courts or clubs |
| 279 | S | Theatres (national scheme) |
| 280 | N | Theme parks |
| 281 | N | Timeshare complexes (national scheme) |
| 282 | U | Tolls (ferries, roads and bridges) |
| 283 | N | Totalisators on horse racecourses |
| 284 | S | Tourist attractions or dark rides |
| 123 | S | Traveller sites |
| 285 | G | Training centre (non-residential) |
| 286 | S | Training centre (residential) |
| 287 | S | Truck stops |
| 749 | V | Underground gas storage facility |
| 288 | S | Universities (excluding Oxbridge) (national scheme) |
| 439 | S | University — ancillary land or buildings |
| 440 | S | University occupation within hospitals |
| 289 | G | Vehicle repair workshops and garages |
| 290 | V | Vehicle testing centres (with test tracks) |
| 291 | S | Vehicle testing centres (without test tracks) |
| 292 | G | Veterinary clinics or animal clinics |
| 293 | G | Village halls, scout huts, cadet huts |
| 294 | G | Vineyards or wineries |
| 295 | S | Wafer fabrications (national scheme) |
| 296 | G | War games courses or miscellaneous aggregated use |
| 511 | G | Warehouses within or part of specialist property |
| 727 | M | Waste anaerobic digestion plants |
| 297 | M | Waste incinerator plants |
| 298 | M | Waste recycling plants |
| 299 | M | Waste transfer stations |
| 300 | G | Water undertakings (non-statutory) |
| 441 | G | Weighbridges |
| 301 | G | Wholesale warehouses |
| 302 | G | Windmills |
| 512 | G | Workshops within or part of specialist property |
| 304 | S | Zoos and safari parks |