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The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020
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- Scottish Statutory Instruments
- 2020 No. 418
- Explanatory Note
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There are currently no known outstanding effects for the The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020.
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EXPLANATORY NOTE
(This note is not part of the Order)
Article 2 of this Order amends section 37(1) of the Local Government (Scotland) Act 1975 (the “1975 Act”) to postpone the year of non-domestic rating revaluation from 2022-2023 to 2023-2024.
Article 3(a) amends the Valuation Timetable (Scotland) Order 1995 (S.I. 1995/164) to link the meaning of “year of revaluation”, for the purposes of that Order, to the definition in section 37(1) of the 1975 Act as amended by article 2 of this Order.
Article 3(b) also changes the revaluation tone date (the date on which all rateable values are based for the purpose of non-domestic rates) from 1 April falling two years before the start of the revaluation year to 1st April falling one year before the start of the revaluation year.
Article 4 revokes the Valuation (Postponement of Revaluation) (Scotland) Order 2013 (S.S.I. 2013/113), which provided for the financial year 2017-18 to be a revaluation year, with the calculation of subsequent revaluation years to run from that year.
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