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The Valuation Timetable (Scotland) Order 2022

S.S.I. 2022/368 · Made 8 December 2022 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 29 September 2024.

Rating And Valuation

Made 8th December 2022

Laid before the Scottish Parliament 12th December 2022

Coming into force 6th February 2023

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42 of the Valuation and Rating (Scotland) Act 1956f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

1956 c. 60. Section 13(1) was modified in its effect by section 22(d) of the Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12) and amended by paragraph 20(a) of schedule 6 of the Local Government (Scotland) Act 1975 (c. 30). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Basis of valuations
  4. 4Prescribed dates
  5. 5Application
  6. 6Revocations
  7. 7Appeals and complaints lodged between 1 January 2020 and 31 March 2023
  8. Signature
  9. Schedule 1Prescribed dates
  10. Schedule 2Revocations
  11. Explanatory note

1Citation and commencementI1

This Order may be cited as the Valuation Timetable (Scotland) Order 2022 and comes into force on 6 February 2023.

2InterpretationI1

In this Order—

  • “appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 1975f1,

  • “complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 1854f2 or section 6 of the Valuation of Lands (Scotland) Amendment Act 1879f3,

  • “valuation roll” means a roll made up under section 1(1) of the Local Government (Scotland) Act 1975,

  • “Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation,

  • “year” means a period of 12 months beginning with 1 April,

  • “year of revaluation” has the meaning given in section 37(1) of the Local Government (Scotland) Act 1975f4.

3Basis of valuationsI1

For the purposes of the Valuation Acts, valuations must be made—

(a)

on the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, and

(b)

on the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.

4Prescribed datesI1

For the purposes of the Valuation Acts, the things specified in column 1 of schedule 1 of this Order must be done on the date specified in the corresponding entry in column 2 of that schedule or, where the date specified is a last date, on or before that date.

5ApplicationI1

Articles 3 and 4 apply only to a valuation roll which comes into force on or after 1 April 2023.

6RevocationsI1

(1)

Subject to paragraph (2), the Orders listed in schedule 2 of this order are revoked to the extent specified in column 3 of that schedule.

(2)

F1Subject to the modification made by article 7, the Orders referred to in paragraph (1) continue to have effect in relation to any appeal or complaint against an entry in a valuation roll which came into force between 1 April 1995 and 31 March 2023, where the appeal or complaint is made on or before 31 March 2023.

7Appeals and complaints lodged between 1 January 2020 and 31 March 2023F1

(1)

In respect of an appeal or a complaint lodged during the period beginning with 1 January 2020 and ending with 31 March 2023, the last date for disposal of the appeal or complaint by the First-tier Tribunal for Scotland is 31 December 2024f1.

(2)

In this article “First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland established by section 1 of the Tribunals (Scotland) Act 2014.

Signature

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

8th December 2022

Schedule 1Prescribed datesC1C2F1

Column 1Column 2
Last date for the assessor to send certified copies of estimates of revaluation to rating authorities and the Scottish Ministers, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 1963f130 November in the year preceding a year of revaluation.
Date for publication by the assessor of a draft of the valuation roll, in accordance with section 1B(1)(a) of the Local Government (Scotland) Act 1975f230 November in the year preceding a year of revaluation.
Date on which the valuation roll under section 1(1) of the Local Government (Scotland) Act 1975 is to be made up by the assessor15 March in the year preceding a year of revaluation.
Date for the assessor to deliver copies of the valuation roll to the rating authority, in accordance with section 1(4) of the Local Government (Scotland) Act 197515 March in the year preceding a year of revaluation.
F2. . .. . .
. . .. . .
. . .. . .
. . .. . .
Last date for lodging a complaint—Whichever is the later of the following dates—
  1. (a)

    under section 13 of the Lands Valuation (Scotland) Act 1854f3

  2. (b)

    under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879f4

  1. (a)

    31 July in the year in which the valuation roll containing the entry in relation to which the complaint is made comes into force,

  2. (b)

    the last day of the period of four months beginning with the date on which the relevant notice under section 3(2) of the Local Government (Scotland) Act 1975 was sent to the proprietor, tenant or occupier.

Schedule 2RevocationsI1

TitleReferenceExtent of revocation
Valuation Timetable (Scotland) Order 1995S.I. 1995/164The whole Order
Valuation Timetable (Scotland) Amendment Order 1997S.I. 1997/1781The whole Order
Valuation Timetable (Scotland) Amendment Order 2000S.S.I. 2000/76The whole Order
Valuation Timetable (Scotland) Amendment Order 2007S.S.I. 2007/81The whole Order
Valuation Timetable (Disposal of Assets and Complaints)(Coronavirus) (Scotland) Amendment Order 2020S.S.I. 2020/277The whole Order
Valuation (Postponement of Revaluation) (Coronavirus)(Scotland) Order 2020S.S.I. 2020/418Article 3
Valuation Timetable (Coronavirus) (Scotland) Amendment Order 2021S.S.I. 2021/231The whole Order
Valuation Timetable (Scotland) Amendment Order 2022S.S.I. 2022/139The whole Order

Explanatory note

(This note is not part of the Order)

This Order prescribes a new timetable for—

(a)

certain things which require to be done in connection with—

(i)

the making up of a valuation roll at the time of revaluation, and

(ii)

the making of a proposal for alteration of an entry in a valuation roll,

(b)

the lodging of complaints with the Local Taxation Chamber of the First-tier Tribunal for Scotland.

This Order also sets down the dates with reference to which valuations are to be made. Further, it revokes, subject to a saving, the Valuation Timetable (Scotland) Order 1995 and the instruments which have amended it.