Part I Finance
Valuation
C1C2C3C42 Alterations to valuation roll which is in force.
C2C4C51
Subject to subsection (2) below, the assessor for any valuation area shall, as respects that area, at any time while the valuation roll is in force, alter the roll—
a
by entering therein any lands and heritages which were in existence at the time when the roll was made up and which, owing to error, were not included therein F1or which, being still in existence, have been erroneously deleted from the roll under paragraph (h) below;
b
by entering therein any lands and heritages which have come into existence or occupancy since the roll was made up;
C6c
by entering therein any lands and heritages—
F2i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
upon their coming within the assessor’s valuation area as a result of a change of the boundaries of valuation areas;
F20iii
upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 2003 (hereinafter in this Act referred to as “the 2003 Order”);
C7C3d
to give effect to any alteration in the value of any lands and heritages F17(other than lands and heritages within the class of lands and heritages prescribed in the 2003 Order) which is due to a material change of circumstances;
e
to give effect to any alteration in the net annual value or the rateable value of any lands and heritages in consequence of F14—
i
ii
the making of regulations under section 42 of the M2Lands Valuation (Scotland) Act 1854;
F3ee
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;
F18ff
by entering therein, in relation to Scottish Water, any lands and heritages within the class of lands and heritages prescribed in the 2003 Order together with the rateable values prescribed and apportioned in accordance with that Order;
F4g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h
by deleting therefrom, with effect from such date as the assessor thinks fit, any lands and heritages which cease to exist or which, for any other reason, are no longer appropriate for inclusion in the roll
F5and may so alter the roll to give effect to any change in the proprietorship, tenancy or occupancy of any lands and heritages.
F61A
Subject to subsection (2)(cc) below, the assessor for any valuation area shall, as respects that area, alter the roll to give effect to any decision following
F22a
a proposal being made under section 3ZA(1), or
b
an appeal or complaint under the Valuation Acts to a F24court or tribunal and such alteration shall have effect from such date as shall be determined by the court, tribunal or committee.
C42
Any alteration to the roll—
C8a
consisting of an entry made under subsection (1)(a) F19or (ff) above, shall have effect only as from the beginning of the year in which the entry is made;
b
consisting of an entry made under subsection (1)(b) above, shall have effect only as from the date when the lands and heritages to which the entry relates came into existence or occupancy, or as from the beginning of the year in which the entry is made, whichever is the later;
c
made under subsection (1)(d) above, shall F7. . . have effect only as from the date of the event by reason of which the alteration is made or as from the beginning of the year in which the alteration is made, whichever is the later:
F8F8Provided that if the proprietor, tenant or occupier of the lands and heritages has intimated in writing to the assess . . ., the alteration in the roll shall have effect as from the date of the event or as from the beginning of the year in which intimation of the event is made, whichever is the later, . . .
F9cc
made under F10subsection (1A) above following upon F21a proposal made by virtue of section 3ZA(2)(b) or an appeal under section 3ZB(1) in relation to such a proposal by a person who has become the proprietor, tenant or occupier of lands and heritages shall have effect only as from the date when he became such proprietor, tenant or occupier;
d
consisting of such a correction as is referred to in subsection (1)(f) above shall F11, subject to section 20 of the M1Local Government (Financial Provisions) (Scotland) Act 1963, have effect only as from the date when the erroneous entry which is so corrected was made in the role or as from the beginning of the year in which the correction is made, whichever is the later;
and the date on which any alteration in the roll made under this section comes into effect shall be stated in the roll.
3
Where, at any time before an appeal or complaint against an entry in the valuation roll is determined by F26the First-tier Tribunal for ScotlandF12or by the F27Upper Tribunal for Scotland, the parties reach agreement as to what should be done about the entry, the assessor may without further procedure make such alteration in the roll as is necessary to give effect to the agreement.
F233A
Where an appeal has been made to F25the First-tier Tribunal for Scotland in relation to the entry, subsection (3) applies only if the appeal has been withdrawn.
F134
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