{
  "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021",
  "json_url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021.json",
  "id": "sdsi/2021/9780111051443",
  "title": "The Valuation and Rating (Coronavirus) (Scotland) Order 2021",
  "short_title": "Valuation and Rating (Coronavirus) 2021",
  "long_title": "This Order sets out a rule for the determination of rateable values of specified lands and heritages, for the purposes of section 6(1) of the Local Government (Scotland) Act 1975 (“the 1975 Act”). The rule clarifies that, in calculating the rateable value of any specified lands and heritages in a valuation roll made up on 1 April 2017, no account is to be taken of any matter arising on or after 1 April 2021 that is directly or indirectly attributable to coronavirus.",
  "citation": "Draft 2021, ISBN 9780111051443",
  "type": "sdsi",
  "year": "2021",
  "number": "9780111051443",
  "version": "current",
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    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/introduction",
      "extent": null,
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      "parent": null
    },
    {
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      "heading": "Citation, commencement and date of effect",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-1",
      "extent": null,
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    {
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-2",
      "extent": null,
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    },
    {
      "path": "article/3",
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      "heading": "Specified lands and heritages",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/4",
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      "heading": "Rateable values",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "title": "Printed copy",
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      "language": null,
      "date": "2021-09-22",
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    {
      "title": "Policy Note",
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      "date": "2021-09-22",
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      "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/pdf/sdsipn_9780111051443_en.pdf",
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    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1975/30",
      "title": "Local Government (Scotland) Act 1975",
      "url": "https://openlegislation.uk/local-government-scotland-act-1975",
      "provisions": [
        "section/6",
        "section/37"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2021/9780111051443",
    "retrieved_at": "2026-10-30T15:30:45.932926+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}