2023 No. 207
The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 3ZA(7)(a) of the Local Government (Scotland) Act 19751 and all other powers enabling them to do so.
Citation and commencement1
1
These Regulations may be cited as the Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 and come into force on 20 July 2023.
Amendment of the Valuation (Proposals Procedure) (Scotland) Regulations 20222
1
The Valuation (Proposals Procedure) (Scotland) Regulations 20222 are amended in accordance with paragraph (2).
2
After regulation 17 (disapplication of regulations 7, 9, 10, 12 and 16), insert—
Last date for making certain proposals in the revaluation year 2023-2417A
1
In relation to the making of any entry in or alteration to the valuation roll in the year of revaluation 2023-24, the last date for making a proposal where the circumstances in section 3ZA(2)(a) of the 1975 Act apply (proprietor, tenant or occupier receives a valuation notice under section 3(2) of the 1975 Act) is whichever is the later of—
a
31 August 2023,
b
the last day of the period of 4 months beginning with the date on which the notice under section 3(2) of the 1975 Act3 was sent to the proprietor, tenant or occupier of the lands and heritages.
2
Where paragraph (1) applies, the timescale set out in column 2 of the fifth entry in schedule 1 of the 2022 Order4 does not apply.
(This note is not part of the Regulations)