The value significant code SC may be used to indicate that a property was in poor state of repair when sold—to the extent that this affected the value of the property at the date of sale. The Valuation Office Agency does not provide specific guidance to its staff on when to use the code—it is a matter of local knowledge and judgment. General guidance on the use of all its dwelling-house codes is published on the VOA’s website at:
www.voa.gov.uk/publications/dwellinghousecodingguide/files/contents.htm