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Parts of a property will have different relative values depending on their floor level and type of accommodation (how they鈥檙e 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.