# The Valuation Timetable (Scotland) Order 1989, Schedule


Column 1
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Valuations to be made on the basis of level of rents prevailing as at
1st 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 1963
1st November in the year preceding a year of revaluation
Valuations to be made on the basis of the physical circumstances of properties as at
1st 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 1975
15th 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 1975
(b) complaint under section 13 of the Lands Valuation (Scotland) Act 1854
(c) complaint under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879
Whichever is the later of the following dates:—
(i) 15th September in the year of revaluation; or
(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:—
(i) 15th September in the second year following the year of revaluation;
(ii) 31st December in the year following the year in which the appeal or complaint is lodged; or
(iii) 12 months after the date on which the appeal or complaint is lodged.

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Source: https://www.legislation.gov.uk/uksi/1989/2386/schedule (the official version)
Page: https://openlegislation.uk/valuation-timetable-scotland-order-1989/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.