{
  "url": "https://openlegislation.uk/valuation-timetable-scotland-amendment-order-2023/article-2",
  "json_url": "https://openlegislation.uk/valuation-timetable-scotland-amendment-order-2023/article-2.json",
  "legislation": "ssi/2023/109",
  "legislation_title": "The Valuation Timetable (Scotland) Amendment Order 2023",
  "legislation_url": "https://openlegislation.uk/valuation-timetable-scotland-amendment-order-2023",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Valuation Timetable (Scotland) Order 2022",
  "text": "(1) The Valuation Timetable (Scotland) Order 2022 is amended in accordance with paragraph (2).\n(2) For schedule 1 (prescribed dates) substitute—\n“SCHEDULE 1\nPrescribed dates\nArticle 4\nColumn 1\nColumn 2\nLast 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 1963\n30 November in the year preceding a year of revaluation.\nDate 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 1975\n30 November in the year preceding a year of revaluation.\nDate on which the valuation roll under section 1(1) of the Local Government (Scotland) Act 1975 is to be made up by the assessor\n15 March in the year preceding a year of revaluation.\nDate 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 1975\n15 March in the year preceding a year of revaluation.\nIn relation to the making of any entry in or alteration to a valuation roll, last date for making a proposal under section 3ZA(1) of the Local Government (Scotland) Act 1975, where the circumstances in section 3ZA(2)(a) apply (issue of a notice under section 3(2))\nWhichever is the later of the following dates—\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,\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 Local Government (Scotland) Act 1975 was sent to the proprietor, tenant or occupier.\nIn relation to any entry in a valuation roll, last date for making a proposal under section 3ZA(1) of the Local Government (Scotland) Act 1975 on the basis of the following provisions—\n(a) section 3ZA(2)(b) of the Local Government (Scotland) Act 1975 (person becoming proprietor, tenant or occupier of lands and heritages)\nThe last day of the period of four months beginning with the date on which the person making the proposal became the proprietor, tenant or occupier of the lands and heritages to which the proposal relates.\n(b) section 3ZA(2)(c) of the Local Government (Scotland) Act 1975 (material change of circumstances since relevant entry made in valuation roll)\nFour months after the date on which the valuation roll containing the relevant entry ceases to be in force.\n(c) section 3ZA(2)(d) of the Local Government (Scotland) Act 1975 (error)\n31 March in the year preceding the immediately following year of revaluation.\nLast date for the assessor to issue notice of the date on or before which the assessor intends in practice to issue notice of a decision on a proposal made under section 3ZA(1) of the Local Government (Scotland) Act 1975 (“proposal determination date”)\n70 days before the proposal determination date.\nLast date for the assessor to issue notice of a decision on a proposal made under section 3ZA(1) of the Local Government (Scotland) Act 1975\nWhichever is the latest of the following dates—\n(a) 30 September in the year before the revaluation year which follows the making of the valuation to which the proposal relates,\n(b) 30 September in the year after the year in which the proposal is made to the assessor,\n(c) the last day of the period of 12 months beginning with the date on which the proposal is made to the assessor.\nLast date for lodging a complaint—\nWhichever is the later of the following dates—\n(a) under section 13 of the Lands Valuation (Scotland) Act 1854\n(b) under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879\n(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,\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 Local Government (Scotland) Act 1975 was sent to the proprietor, tenant or occupier.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2022/368."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1963 c. 12. Section 7(4) was amended by paragraph 53 of schedule 9 of the Local Government (Scotland) Act 1973 (c. 65), paragraph 23 of schedule 6 of the Local Government (Scotland) Act 1975 (c. 30) and paragraph 60(2) of schedule 13 of the Local Government etc. (Scotland) Act 1994 (c. 39)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1975 c. 30. Section 1B was inserted by section 8 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 10(4) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4), which has been brought into force for limited purposes by S.S.I. 2020/327, provides for the insertion of section 3ZA. Section 3ZA is to be amended by S.S.I. 2023/45 in connection with the transfer of functions of Valuation Appeal Committees to the First-tier Tribunal for Scotland."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 3(2) was amended by schedule 4 of the Local Government and Rating Act 1997 (c. 29) and is to be further amended by section 10(3) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1854 c. 91. Section 13 was amended by S.R. & O. 1930/1026 and is to be further amended by section 12 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "1879 c. 42."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2023/109/article/2",
    "retrieved_at": "2026-10-28T20:45:50.609614+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."
}