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Schedule

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Column 1Column 2
Valuations to be made on the basis of level of rents prevailing as at1st April in the year which is 2 years prior to a year of revaluation
Last date for the assessor to send certified copies of estimates of revaluation to local authorities, and the Secretary of State, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 1963f11st November in the year preceding a year of revaluation
Valuations to be made on the basis of the physical circumstances of properties as at1st January in the year preceding a year of revaluation
Last date 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 1975f215th February in the year preceding a year of revaluation
In relation to any entry or alteration made in a valuation roll, the last date for lodging of any
(a)

appeal or application for redress under section 3(2) of the Local Government (Scotland) Act 1975f3

(b)

complaint under section 13 of the Lands Valuation (Scotland) Act 1854f4

(c)

complaint under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879f5

Whichever is the later of the following dates:—

  1. (i)

    15th September in the year of revaluation; or

  2. (ii)

    the last day of the six month period commencing on the date on which the relevant notice under section 3(2) of the Local Government (Scotland) Act 1975 was sent.

Last date for the disposal by a valuation appeal committee of appeals and complaints lodged with it

Whichever is the latest of the following dates:—

  1. (i)

    15th September in the second year following the year of revaluation;

  2. (ii)

    31st December in the year following the year in which the appeal or complaint is lodged; or

  3. (iii)

    12 months after the date on which the appeal or complaint is lodged.

Annotations

Footnotes

f1

1963 c. 12; section 7(4) was amended by the Local Government (Scotland) Act 1973 (c. 65), section 122, and Schedule 9, paragraph 53 and by the Local Government (Scotland) Act 1975 (c. 30), section 38(1) and Schedule 6, Part II, paragraph 23.

f2

1975 c. 30

f3

1975 c. 30

f4

1854 c. 91; section 13 was amended by S.R. & O. 1930/1026

f5

1879 c. 42