{
  "url": "https://openlegislation.uk/valuation-proposals-procedure-scotland-regulations-2025/regulation-19",
  "json_url": "https://openlegislation.uk/valuation-proposals-procedure-scotland-regulations-2025/regulation-19.json",
  "legislation": "ssi/2025/146",
  "legislation_title": "The Valuation (Proposals Procedure) (Scotland) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/valuation-proposals-procedure-scotland-regulations-2025",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Last date for making a proposal",
  "text": "(1) In relation to any entry in a valuation roll the last dates for making a proposal are as set out in paragraphs (2) to (5).\n(2) Where a proposal is made in reliance on section 3ZA(2)(a) of the 1975 Act, because a proprietor, tenant or occupier has received a notice under section 3(2) of the 1975 Act, the last date for making a proposal is whichever is the later of—\n(a) 31 July in the year in which the valuation roll containing the entry in relation to which the proposal is made comes into force, or\n(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 1975 Act was sent to the proprietor, tenant or occupier of the lands and heritages to which the proposal relates.\n(3) Where a proposal is made in reliance on section 3ZA(2)(b) of the 1975 Act, because a person has become the proprietor, tenant or occupier of lands and heritages to which the entry relates, the last date for making a proposal is the last day of the period of four months beginning with the day on which the proposer became the proprietor, tenant or occupier of the lands and heritages.\n(4) Where a proposal is made in reliance on section 3ZA(2)(c) of the 1975 Act, because of an alleged material change of circumstances since the entry was made, the last date for making a proposal is the last day of the period of four months beginning with the day after the day on which the valuation roll containing the entry for the lands and heritages to which the proposal relates ceases to be in force.\n(5) Where a proposal is made in reliance on section 3ZA(2)(d) of the 1975 Act, because of an alleged error in an entry in the valuation roll, the last date for making a proposal is the day before the day on which the valuation roll containing the entry for the lands and heritages to which the proposal relates ceases to be in force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 10(3) of the Non-Domestic Rates (Scotland) Act 2010 (asp 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/146/regulation/19",
    "retrieved_at": "2026-10-28T20:35:40.749879+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."
}