Citation and commencement

1.  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 1995

2.—(1) The Valuation Timetable (Scotland) Order 1995( 2) is amended as follows.

(2) In the schedule( 3)—

(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—

(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. ”.

EXPLANATORY NOTE

(This note is not part of the Order)

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

Article 2(2)(a) sets out the date (30 November) in the year preceding a revaluation year on which assessors must publish a draft valuation roll for each valuation area, prior to the valuation roll being made up under section 1(1) of the Local Government (Scotland) Act 1975.

Article 2(2)(b) amends the schedule so as to provide that valuations on the basis of the physical circumstances of a property are to be made as at 15 March (instead of 1 January) in the year preceding a revaluation year.

Article 2(2)(c) extends the last date for disposal of certain appeals and complaints lodged with a valuation committee on or after 1 January 2020. For appeals lodged between 1 January 2020 and 31 March 2022, rather than 31 March 2021 as currently provided, that date is extended from 31 December 2022 to 31 December 2023.