# The Valuation Timetable (Scotland) Order 2022, Article 3: Basis of valuations

Extent: S

For the purposes of the Valuation Acts, valuations must be made—
(a) on the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, and
(b) on the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.

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Source: https://www.legislation.gov.uk/ssi/2022/368/article/3 (the official version)
Page: https://openlegislation.uk/valuation-timetable-scotland-order-2022/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.