In Scotland, a valuation of land for affordable housing can be required for several reasons, including: advice for loan security, acquisition, sale, evaluation of options, planning purposes, compulsory purchase, taxation and development appraisal for grant purposes. Valuation of land for affordable housing has methodological aspects in common with a conventional appraisal of development, whether on a comparable or residual basis and so this guidance note should be read alongside VIP 12 – Valuation of development land, 1st edition.