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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

Applies to England and Wales

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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

Published 22 May 2026

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