{
  "url": "https://openlegislation.uk/draft-valuation-postponement-of-revaluation-coronavirus-scotland-order-2020/note",
  "json_url": "https://openlegislation.uk/draft-valuation-postponement-of-revaluation-coronavirus-scotland-order-2020/note.json",
  "legislation": "sdsi/2020/9780111046821",
  "legislation_title": "The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020",
  "legislation_url": "https://openlegislation.uk/draft-valuation-postponement-of-revaluation-coronavirus-scotland-order-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nArticle 2 of this Order amends section 37(1) of the Local Government (Scotland) Act 1975 (the “1975 Act”) to postpone the year of non-domestic rating revaluation from 2022-2023 to 2023-2024.\nArticle 3(a) amends the Valuation Timetable (Scotland) Order 1995 (S.I. 1995/164) to link the meaning of “year of revaluation”, for the purposes of that Order, to the definition in section 37(1) of the 1975 Act as amended by article 2 of this Order.\nArticle 3(b) also changes the revaluation tone date (the date on which all rateable values are based for the purpose of non-domestic rates) from 1 April falling two years before the start of the revaluation year to 1st April falling one year before the start of the revaluation year.\nArticle 4 revokes the Valuation (Postponement of Revaluation) (Scotland) Order 2013 (S.S.I. 2013/113), which provided for the financial year 2017-18 to be a revaluation year, with the calculation of subsequent revaluation years to run from that year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2020/9780111046821/note",
    "retrieved_at": "2026-10-30T15:31:32.901641+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."
}