The Valuation Timetable (Scotland) Order 2022

Citation and commencement S

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

Commencement Information

I1 Art. 1 in force at 6.2.2023, see art. 1

Interpretation S

2.  In this Order—

“appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 1975(1),

“complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 1854(2) or section 6 of the Valuation of Lands (Scotland) Amendment Act 1879(3),

“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 1975(4).

Commencement Information

I2 Art. 2 in force at 6.2.2023, see art. 1

Basis of valuations S

3.  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.

Commencement Information

I3 Art. 3 in force at 6.2.2023, see art. 1

Prescribed dates S

4.  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.

Commencement Information

I4 Art. 4 in force at 6.2.2023, see art. 1

Application S

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

Commencement Information

I5 Art. 5 in force at 6.2.2023, see art. 1

Revocations S

6.—(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) [F1 Subject 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.

Textual Amendments

F1 Words in art. 6(2) substituted (15.6.2023) by The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023 (S.S.I. 2023/166), arts. 1, 2(2)

Commencement Information

I6 Art. 6 in force at 6.2.2023, see art. 1

[F2 Appeals and complaints lodged between 1 January 2020 and 31 March 2023 S

7.— (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 2024(2).

(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.]

Textual Amendments

F2 Art. 7 inserted (15.6.2023) by The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023 (S.S.I. 2023/166), arts. 1, 2(3)

TOM ARTHUR

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

8th December 2022