This is dependent on what the valuation is required for and what the client needs:

- Finance/Mortgage Purposes: addressed to the lender (i.e. bank or financial institution).

- Matrimonial Purposes: addressed to Solicitor.

- Trust Purposes: addressed to the Trust or Solicitor.

- Sale Purposes: addressed to the owner/client.

- Insurance: addressed either to the owner/client or the insurance company/broker.