The folks at ScotlandsPeople.gov.uk have announced that the Valuation Rolls for 1925 have just been added to the ScotlandsPeople website.
The following is from their announcement:
The new records, which are FREE to search, comprise 2,103,648 indexed names and 76,512 digital images. The Rolls cover every kind of property in Scotland that was assessed in 1925 as having a rateable value, and provide a fascinating snapshot of Scotland in the aftermath of the First World War.