{
  "url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-2",
  "json_url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021/article-2.json",
  "legislation": "sdsi/2021/9780111051443",
  "legislation_title": "The Valuation and Rating (Coronavirus) (Scotland) Order 2021",
  "legislation_url": "https://openlegislation.uk/draft-valuation-and-rating-coronavirus-scotland-order-2021",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the 1975 Act” means the Local Government (Scotland) Act 1975,\n“assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994 and includes a depute assessor,\n“date” means any day on or after 1 April 2021,\n“lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854,\n“rateable value”, in relation to lands and heritages and a particular date, means—\n(a) in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the 1975 Act for that date and apportioned to the non-residential use of those subjects, and\n(b) in any other case, the rateable value entered in that valuation roll for that date in respect of those lands and heritages,\nand includes a rateable value so entered with retrospective effect, and\n“valuation roll” means a valuation roll made up on 1 April 2017 and maintained by the assessor for each valuation area under Part 1 of the 1975 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 39."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1854 c. 91. Section 42 was amended by section 1 and the schedule of the Statute Law Revision Act 1892 (c. 19) and section 152(2) of the Local Government etc. (Scotland) Act 1994 (c. 39)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c. 47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994, paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 7 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2021/9780111051443/article/2",
    "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."
}