2022 No. 139
The Valuation Timetable (Scotland) Amendment Order 2022
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 of the Valuation and Rating (Scotland) Act 19561 and all other powers enabling them to do so.
Citation and commencement1
This Order may be cited as the Valuation Timetable (Scotland) Amendment Order 2022 and comes into force on 6 May 2022.
Amendment of the Valuation Timetable (Scotland) Order 19952
1
The Valuation Timetable (Scotland) Order 19952 is amended as follows.
2
In the schedule3—
a
after the second entry (last date for the assessor to send certified copies of estimates of revaluation to local authorities), insert as a new entry—
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.
b
in the third entry in column 2 (date at which a valuation on the basis of the physical circumstances of a property is to be made), for “1 January” substitute “15 March”
,
c
in the last entry in column 2 (last date for disposal of appeals and complaints), for the words and numerals from “(vi)” to the end substitute—
vi
31 December 2023 in respect of appeals and complaints lodged in the period from 1 January 2020 to 31 March 2022.
(This note is not part of the Order)