2021 No. 231

Rating And Valuation

The Valuation Timetable (Coronavirus) (Scotland) Amendment Order 2021

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42(2) 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 (Coronavirus) (Scotland) Amendment Order 2021 and comes into force on 30 June 2021.

Annotations:
Commencement Information
I1

Art. 1 in force at 30.6.2021, see art. 1

Amendment of Valuation Timetable (Scotland) Order 1995I22

In the schedule of the Valuation Timetable (Scotland) Order 19952, after the last entry in column 2 (last date for disposal of appeals and complaints), insert—

vi

31 December 2022 in respect of appeals and complaints lodged in the period from 1 January 2020 to 31 March 2021.

Annotations:
Commencement Information
I2

Art. 2 in force at 30.6.2021, see art. 1

TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Valuation Timetable (Scotland) Order 1995 (“the 1995 Order”) which prescribes dates on which, and periods within which, various things require to be done in relation to a valuation roll.

Article 2 amends the schedule of the 1995 Order to extend the last date for the disposal by a valuation appeal committee of an appeal or complaint lodged with it between 1 January 2020 to 31 March 2021. That date is extended to 31 December 2022.