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The Valuation Timetable (Scotland) Order 1995

S.I. 1995/164 · Made 24 January 1995

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RATING AND VALUATION

Made 24th January 1995

Coming into force 27th January 1995

The Secretary of State, in exercise of the powers conferred on him by sections 13(1) and 42 of the Valuation and Rating (Scotland) Act 1956f1 and of all other powers enabling him in that behalf, hereby makes the following Order:

Annotations to the whole text

Footnotes

f1

1956 c. 60; section 13(1) was extended by the Local Government (Financial Provisions) (Scotland) Act 1963 (c. 12), section 22(d) and amended by the Local Government (Scotland) Act 1975 (c. 30), Schedule 6, paragraph 20(a).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Prescribed dates
  4. 4Revocations
  5. Signature
  6. Schedule Schedule
  7. Explanatory note

1Citation and commencement

This Order may be cited as the Valuation Timetable (Scotland) Order 1995 and shall come into force on 27th January 1995.

2Interpretation

In this Order—

  • “year” means a period of 12 months beginning with 1st April;

  • “year of revaluation” means the year 1995-96 and each fifth year thereafter.

3Prescribed dates

In relation to a valuation roll which comes into force on or after 1st April 1995, the date on which, or the period within which, any notice requires to be given, or any other thing requires to be done, for the purposes of the Valuation Acts, on or after the coming into force of this Order shall be, in respect of the notice or other thing mentioned in column 1 of the Schedule to this Order, the date or period set out in column 2 of that Schedule.

4Revocations

(1)

Subject to paragraph (2) below, the Valuation Timetable (Scotland) Order 1989f1 and the Valuation Timetable (Scotland) Amendment (No.3) Order 1993f2 are hereby revoked.

(2)

The Orders referred to in paragraph (1) above shall continue to have effect in relation to any valuation roll which came into force on 1st April 1990.

Signature

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

24th January 1995

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 March 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—

  1. (a)

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

  2. (b)

    complaint under section 13 of the Lands Valuation (Scotland) Act 1854f3

  3. (c)

    complaint under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879f4

Whichever is the later of the following dates:—

  1. (i)

    15th September in the year of revaluation;

  2. (ii)

    the last day of the 6 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)

    31st March 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;

  3. (iii)

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

Explanatory note

(This note is not part of the Order)

This Order prescribes a new timetable for—

(a)

certain things which require to be done in connection with the making up of a valuation roll at the time of revaluation; and

(b)

applications for redress to the assessor, the lodging of appeals and complaints with the valuation appeal committee, and the disposal of appeals and complaints by the valuation appeal committee.

This Order also revokes the Valuation Timetable (Scotland) Order 1989 which will, however, continue to have effect in relation to any valuation roll which came into force on 1st April 1990.