The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

Explanatory Note

(This note is not part of the Order)

Under the Local Government etc. (Scotland) Act 1994 (“the Act”), reorganisation of local government in Scotland will take effect from 1st April 1996. In connection with this reorganisation, the Act provides for new appointments to be made of assessors to carry out functions in connection with valuation for rating and council tax, and for valuation and council tax appeals to be dealt with by valuation appeal committees newly constituted under the Act. The Act also provides for “new” valuation rolls and council tax lists to be drawn up (from the existing rolls and lists) where the area to be covered by a roll or list is different from an existing such area.

Articles 2 to 5 of this Order make provision so as to ensure continuity in the transition to the new assessors, valuation appeal panels and committees, and valuation rolls and lists.

Articles 6 to 10 make minor amendments in subordinate legislation relating to the council tax and valuation appeals. All amendments made are consequential on provisions in the Act.