The Valuation and Rating (Coronavirus) (Scotland) Order 2021

Interpretation

2.  In this Order—

“the 1975 Act” means the Local Government (Scotland) Act 1975,

“assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994(1) and includes a depute assessor,

“date” means any day on or after 1 April 2021,

“lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854(2),

“rateable value”, in relation to lands and heritages and a particular date, means—

(a)

in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the 1975 Act(3) for that date and apportioned to the non-residential use of those subjects, and

(b)

in any other case, the rateable value entered in that valuation roll for that date in respect of those lands and heritages,

and includes a rateable value so entered with retrospective effect, and

“valuation roll” means a valuation roll made up on 1 April 2017 and maintained by the assessor for each valuation area under Part 1 of the 1975 Act.

(1)

1994 c. 39.

(2)

1854 c. 91. Section 42 was amended by section 1 and the schedule of the Statute Law Revision Act 1892 (c. 19) and section 152(2) of the Local Government etc. (Scotland) Act 1994 (c. 39).

(3)

Section 1 was amended by section 34 and schedule 6 of the Abolition of Domestic Rates etc. (Scotland) Act 1987 (c. 47), paragraph 1 of schedule 14 of the Local Government etc. (Scotland) Act 1994, paragraph 1 of schedule 4 of the Local Government and Rating Act 1997 (c. 29) and section 7 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4).