Citation and commencement1
This Order may be cited as the Valuation Timetable (Scotland) Order 2022 and comes into force on 6 February 2023.
Interpretation2
In this Order—
“appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 19752,
“complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 18543 or section 6 of the Valuation of Lands (Scotland) Amendment Act 18794,
“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 19755.
Basis of valuations3
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.
Prescribed dates4
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.
Application5
Articles 3 and 4 apply only to a valuation roll which comes into force on or after 1 April 2023.
Revocations6
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
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.