Schedule

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

sch. words substituted by Valuation Timetable 2022 art. 2(2)(c)
sch. word substituted by Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) 2020 art. 2
Sch. Columr 2 amended by Valuation Timetable 1997 art.2
sch. Table words inserted by Valuation Timetable (Coronavirus) 2021 art. 2
Sch. words substituted by Valuation Timetable 2000 art. 2
Sch. amended by Valuation Timetable 1995 art.2
sch. word substituted by Valuation (Postponement of Revaluation) (Coronavirus) 2020 art. 3(b)
sch. words inserted by Valuation Timetable 2022 art. 2(2)(a)
sch. words substituted by Valuation Timetable 2022 art. 2(2)(b)

Column 1	Column 2
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^f1	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^f2	15th 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— (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^f3 (c) complaint under section 6 of the Valuation of Lands (Scotland) Amendment Act 1879^f4	Whichever is the later of the following dates:— (i) 15th September in the year of revaluation; (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:— (i) 31st March 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; (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), Schedule 9, paragraph 53 and by the Local Government (Scotland) Act 1975, Schedule 6, Part II, paragraph 23, and is amended (prospectively) by the Local Government etc. (Scotland) Act 1994 (c. 39), Schedule 13, paragraph 60(2).
f2: 1975 c. 30.
f3: 1854 c. 91; section 13 was amended by S.R. & O. 1930/1026.
f4: 1879 c. 42.