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Schedule 1 Prescribed datesC1C2F1

Column 1Column 2
Last date for the assessor to send certified copies of estimates of revaluation to rating authorities and the Scottish Ministers, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 1963f130 November in the year preceding a year of revaluation.
Date for publication by the assessor of a draft of the valuation roll, in accordance with section 1B(1)(a) of the Local Government (Scotland) Act 1975f230 November in the year preceding a year of revaluation.
Date on which the valuation roll under section 1(1) of the Local Government (Scotland) Act 1975 is to be made up by the assessor15 March in the year preceding a year of revaluation.
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 197515 March in the year preceding a year of revaluation.
F2. . .. . .
. . .. . .
. . .. . .
. . .. . .
Last date for lodging a complaint—Whichever is the later of the following dates—
  1. (a)

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

  2. (b)

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

  1. (a)

    31 July in the year in which the valuation roll containing the entry in relation to which the complaint is made comes into force,

  2. (b)

    the last day of the period of four months beginning with the date on which the relevant notice under section 3(2) of the Local Government (Scotland) Act 1975 was sent to the proprietor, tenant or occupier.

Annotations

Textual amendments

F1

Sch. 1 substituted (1.4.2023) by The Valuation Timetable (Scotland) Amendment Order 2023 (S.S.I. 2023/109), arts. 1, 2(2)

F2

Words in sch. 1 omitted (29.9.2024) by virtue of The Valuation Timetable (Scotland) Amendment Order 2024 (S.S.I. 2024/192), arts. 1, 2(2)

Modifications

C1

Sch. 1 excluded (1.4.2023) by The Non-Domestic Rates (Scotland) Act 2020 (Transitional Provision) Regulations 2023 (S.S.I. 2023/64), regs. 1(1), 2(4)

C2

Sch. 1 excluded (20.7.2023) by S.S.I. 2022/369, reg. 17A(2) (as inserted by The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/207), regs. 1(1), 2(2))

Footnotes

f1

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

f2

1879 c. 42.

f3

1975 c. 30. Section 1B was inserted by section 8 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).

f4

Section 10(4) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4), which has been brought into force for limited purposes by S.S.I. 2020/327, provides for the insertion of section 3ZA. Section 3ZA is to be amended by S.S.I. 2023/XXX in connection with the transfer of functions of Valuation Appeal Committees to the First-tier Tribunal for Scotland.