Explanatory note

These Regulations make provision as to the making of proposals by proprietors, tenants and occupiers of lands and heritages for alteration of entries in the valuation roll for non-domestic rates.

Regulation 3 makes clear that the regulations apply only to proposals made on or after 1 April 2026, in other words, proposals sent to the assessor on or after that date.

Regulation 4 sets out the circumstances in which electronic communication may be used in relation to proposals, including provision to ensure that the information provided is equally as available as if sent in printed form, and to determine how the explicit, or implicit, consent of the proposer and assessor to receive documents and notices by electronic communication is to be obtained.

Regulation 5 sets out the requirements to be met when making a proposal, including the determination of the assessor to whom it is to be made, the timescale for making the proposal and the information to be included.

Regulation 6 sets out the process to be followed in the event that the assessor decides that the proposal does not contain all the information required by regulation 5(1)(d), such as to make it incomplete, and the route to request a review of that decision.

These Regulations place requirements on the assessor as to the following:

• issuing an acknowledgement of receipt of the proposal (regulation 7),

• issuing a date on or before which the assessor intends to issue notice of a decision on a proposal (“proposal determination date”) and altering the proposal determination date at the request of the proposer (regulation 9),

• provision of a statement in response to the proposal, in advance of the proposal determination date (regulation 10),

• notification of a postponement of the proposal determination date, and dealing with any request of the proposer for a different revised proposal determination date to that suggested by the assessor (regulation 13),

• issue of a notice of decision on a proposal (regulation 15),

• provision of an explanation for a failure to issue notice of a proposal determination date on or before the last date set down by regulation 20; or failure to issue a decision notice on or before the last date set down by regulation 21 (regulation 17).

As regards the proposer, regulation 8 enables the proposer to withdraw their proposal at any time before the assessor issues a notice of decision, unless they are notified via the statement prepared by the assessor under regulation 10 of the intention to increase the rateable value. Regulation 11 enables the proposer to request a list of all the plant and machinery taken into account in valuing the property, or an indication that there is no such plant and machinery to be taken into account. Regulation 12 enables the proposer, in certain circumstances, to submit further evidence relating to the proposal to the assessor, after the proposal is made. Regulation 14 makes provision for certain deadlines applicable to the proposer to be extended, whilst regulation 16 enables the proposer to reach agreement with the assessor on correction of an error in a decision notice in certain circumstances.

Regulation 18 disapplies the requirement for notice of a proposal determination date where a decision is made to alter the entry in the valuation roll in accordance with the proposal, or an agreement reached between the proposer and assessor after the proposal is made, before a proposal determination date is notified, or where the proposer and assessor agree in writing that a decision be issued without a proposal determination date being set, even though neither of these conditions apply. Further, the requirement for notification of a proposal determination date is disapplied where the assessor decides that a proposal is incomplete. Where the requirement for notification of a proposal determination date is disapplied under regulation 18, the requirements of regulations 7, 10, 12 and 17 are also disapplied.

The Regulations also set down the periods within which a proposal may be made, with this depending on the basis for making the proposal (regulation 21), and the timescale for making any appeal in relation to the outcome of a proposal (regulation 22).

Regulation 23 revokes the Valuation (Proposals Procedure) (Scotland) Regulations 2022 (“the 2022 Regulations”), with a saving provision, as well as revoking the instruments that have amended the 2022 Regulations. The saving will enable a proposal that has been made under the 2022 Regulations, but which is not yet disposed of as at the day on which they cease to be in force, to be dealt with. By not yet disposed of is meant that there remains open the time window during which an appeal under section 3ZB(1) of the Local Government (Scotland) Act 1975 may be made in respect of the proposal, but no appeal has yet been brought, or, alternatively, the time period for making an appeal has not yet started to run.