Guidance

Valuation scales 2026

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

• From: HM Revenue & Customs
• Published: 22 May 2026
• Last updated: 30 July 2026 — See all updates

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, 7.5 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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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.

Published 22 May 2026

Last updated 30 July 2026 — Show all updates

1. 30 July 2026

   Accommodation use codes within Car Auction Sites attachment have been updated.

2. 22 May 2026

   First published.