# The Valuation (Proposals Procedure) (Scotland) Regulations 2025, Regulation 22: Last date for making an appeal in relation to a proposal


(1) The periods within which an appeal under section 3ZB(1) of the 1975 Act is to be made are as set out in paragraphs (2) to (5).
(2) Where a notice of decision has been issued in respect of a proposal in accordance with regulation 15(1), an appeal may be made by sending a notice of appeal to the First-tier Tribunal within the period of 28 days beginning with the day on which the notice of the decision is presumed to have been received.
(3) Where a proposal determination date has been notified in relation to a proposal in accordance with regulation 9(1), but no notice of a decision is issued in accordance with regulation 15(1) on or before the proposal determination date, an appeal may be made by sending a notice of appeal to the First-tier Tribunal within the period of 28 days beginning with the proposal determination date.
(4) Where notice of a proposal determination date has not been issued 70 days before the last date for the assessor to issue notice of a decision on the proposal in accordance with regulation 21, an appeal may be made by sending a notice of appeal to the First-tier Tribunal no later than 42 days before that last date.
(5) For the purposes of paragraph (2), a notice of decision is to be presumed to have been received 48 hours after it was sent.

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Source: https://www.legislation.gov.uk/ssi/2025/146/regulation/22 (the official version)
Page: https://openlegislation.uk/valuation-proposals-procedure-scotland-regulations-2025/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.