# The Valuation (Proposals Procedure) (Scotland) Regulations 2025, Regulation 2: Interpretation


(1) In these Regulations—
“the 1956 Act” means the Valuation and Rating (Scotland) Act 1956,
“the 1975 Act” means the Local Government (Scotland) Act 1975,
“appeal” means an appeal under section 3ZB(1) of the 1975 Act,
“assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994 and includes a depute assessor,
“electronic communication” has the meaning given in section 15(1) of the Electronic Communications Act 2000,
“error” means an error of the type described in section 2(1)(f) of the 1975 Act,
“the First-tier Tribunal” means the Local Taxation Chamber of the First-tier Tribunal for Scotland as established by section 1(1) of the Tribunals (Scotland) Act 2014,
“lands and heritages” is to be construed in accordance with section 42 of the Lands Valuation (Scotland) Act 1854,
“notice of appeal” means a written notice containing the information set out in rule 26(2) in the schedule of the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022,
“proposal” means any proposal made under section 3ZA(1) of the 1975 Act for alteration of an entry in the valuation roll,
“proposal determination date” means the date on or before which the assessor intends to issue notice of a decision on a proposal,
“proposer” means a proprietor, tenant or occupier of lands and heritages who makes a proposal under section 3ZA(1) of the 1975 Act and where the proposer has appointed a representative to act on their behalf, includes that representative,
“rateable value” means—
(a) the value within the meaning of section 6(9) of the 1956 Act,
(b) where the lands and heritages fall within the description in section 7B of the 1956 Act, the amount which is to be taken as their rateable value in terms of that section, or
(c) where the lands and heritages are prescribed by, or fall within a class which is prescribed by, an order under section 6(1) of the 1975 Act, the amount calculated in accordance with that order,
“revaluation year” means the year of revaluation as defined in section 37(1) of the 1975 Act, and
“valuation roll” means the roll made up under section 1(1) of the 1975 Act.

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Source: https://www.legislation.gov.uk/ssi/2025/146/regulation/2 (the official version)
Page: https://openlegislation.uk/valuation-proposals-procedure-scotland-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.