2022 No. 368

Rating And Valuation

The Valuation Timetable (Scotland) Order 2022

Made8th December 2022

Laid before the Scottish Parliament12th December 2022

Coming into force6th February 2023

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42 of the Valuation and Rating (Scotland) Act 19561 and all other powers enabling them to do so.

Citation and commencementI11

This Order may be cited as the Valuation Timetable (Scotland) Order 2022 and comes into force on 6 February 2023.

InterpretationI42

In this Order—

“appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 19752,
“complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 18543 or section 6 of the Valuation of Lands (Scotland) Amendment Act 18794,
“valuation roll” means a roll made up under section 1(1) of the Local Government (Scotland) Act 1975,
“Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation,
“year” means a period of 12 months beginning with 1 April,
“year of revaluation” has the meaning given in section 37(1) of the Local Government (Scotland) Act 19755.

Basis of valuationsI53

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.

Prescribed datesI64

For the purposes of the Valuation Acts, the things specified in column 1 of schedule 1 of this Order must be done on the date specified in the corresponding entry in column 2 of that schedule or, where the date specified is a last date, on or before that date.

ApplicationI75

Articles 3 and 4 apply only to a valuation roll which comes into force on or after 1 April 2023.

RevocationsI36

1

Subject to paragraph (2), the Orders listed in schedule 2 of this order are revoked to the extent specified in column 3 of that schedule.

2

F3Subject to the modification made by article 7, the Orders referred to in paragraph (1) continue to have effect in relation to any appeal or complaint against an entry in a valuation roll which came into force between 1 April 1995 and 31 March 2023, where the appeal or complaint is made on or before 31 March 2023.

F2Appeals and complaints lodged between 1 January 2020 and 31 March 20237

1

In respect of an appeal or a complaint lodged during the period beginning with 1 January 2020 and ending with 31 March 2023, the last date for disposal of the appeal or complaint by the First-tier Tribunal for Scotland is 31 December 20243.

2

In this article “First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland established by section 1 of the Tribunals (Scotland) Act 2014.

TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh8th December 2022

C1 C2F1SCHEDULE 1Prescribed dates

Article 4

Annotations:

Amendments (Textual)

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

Modifications etc. (not altering text)

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)

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))

Column 1	Column 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 19633	30 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 19754	30 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 assessor	15 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 1975	15 March in the year preceding a year of revaluation.
In relation to the making of any entry in or alteration to a valuation roll, last date for making a proposal under section 3ZA(1) of the Local Government (Scotland) Act 1975, where the circumstances in section 3ZA(2)(a) apply (issue of a notice under section 3(2))5	Whichever is the later of the following dates—
	a 31 July in the year in which the valuation roll containing the entry in relation to which the proposal is made comes into force, 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 19756 was sent to the proprietor, tenant or occupier.
In relation to any entry in a valuation roll, last date for making a proposal under section 3ZA(1) of the Local Government (Scotland) Act 1975 on the basis of the following provisions—
a section 3ZA(2)(b) of the Local Government (Scotland) Act 1975 (person becoming proprietor, tenant or occupier of lands and heritages)	The last day of the period of four months beginning with the date on which the person making the proposal became the proprietor, tenant or occupier of the lands and heritages to which the proposal relates.
a section 3ZA(2)(c) of the Local Government (Scotland) Act 1975 (material change of circumstances since relevant entry made in valuation roll)	Four months after the date on which the valuation roll containing the relevant entry ceases to be in force.
a section 3ZA(2)(d) of the Local Government (Scotland) Act 1975 (error)	31 March in the year preceding the immediately following year of revaluation.
Last date for the assessor to issue notice of the date on or before which the assessor intends in practice to issue notice of a decision on a proposal made under section 3ZA(1) of the Local Government (Scotland) Act 1975 (“proposal determination date”)	70 days before the proposal determination date.
Last date for the assessor to issue notice of a decision on a proposal made under section 3ZA(1) of the Local Government (Scotland) Act 1975	Whichever is the latest of the following dates—
	a 30 September in the year before the revaluation year which follows the making of the valuation to which the proposal relates, b 30 September in the year after the year in which the proposal is made to the assessor, c the last day of the period of 12 months beginning with the date on which the proposal is made to the assessor.
Last date for lodging a complaint—	Whichever is the later of the following dates—
a under section 13 of the Lands Valuation (Scotland) Act 18547 b under section 6 of the Valuation of Lands (Scotland) Amendment Act 18798	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, 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.

I2SCHEDULE 2Revocations

Article 6

Annotations:

Commencement Information

Sch. 2 in force at 6.2.2023, see art. 1

Title	Reference	Extent of revocation
Valuation Timetable (Scotland) Order 1995	S.I. 1995/164	The whole Order
Valuation Timetable (Scotland) Amendment Order 1997	S.I. 1997/1781	The whole Order
Valuation Timetable (Scotland) Amendment Order 2000	S.S.I. 2000/76	The whole Order
Valuation Timetable (Scotland) Amendment Order 2007	S.S.I. 2007/81	The whole Order
Valuation Timetable (Disposal of Assets and Complaints)(Coronavirus) (Scotland) Amendment Order 2020	S.S.I. 2020/277	The whole Order
Valuation (Postponement of Revaluation) (Coronavirus)(Scotland) Order 2020	S.S.I. 2020/418	Article 3
Valuation Timetable (Coronavirus) (Scotland) Amendment Order 2021	S.S.I. 2021/231	The whole Order
Valuation Timetable (Scotland) Amendment Order 2022	S.S.I. 2022/139	The whole Order

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—

i

the making up of a valuation roll at the time of revaluation, and

ii

the making of a proposal for alteration of an entry in a valuation roll,

b

the lodging of complaints with the Local Taxation Chamber of the First-tier Tribunal for Scotland.

This Order also sets down the dates with reference to which valuations are to be made. Further, it revokes, subject to a saving, the Valuation Timetable (Scotland) Order 1995 and the instruments which have amended it.