The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

Effective date for alterations—other cases

19.—(1) Any alteration of the list effected so as to reflect a material increase in the value of a dwelling shall have effect from the day on which the first sale of the dwelling, or any part of it, subsequent to the material increase was completed.

(2) For the purposes of paragraph (1), a sale of a dwelling, or part of a dwelling, shall be deemed to be completed on the date specified as the date of entry in the deed conveying the dwelling or part, as the case may be.

(3) Any alteration of the list which is—

(a) effected so as to reflect a material reduction in the value of a dwelling; and

(b) made without a proposal relating to that material reduction having been made to the assessor;

shall have effect from the later of—

(i) the first day of the financial year in which the alteration is made; and

(ii) the operative date.

(4) Any alteration of the list which is—

(a) effected so as to reflect a material reduction in the value of a dwelling; and

(b) made in response to a proposal relating to that material reduction (whether or not the alteration is exactly that requested in the proposal),

shall have effect from the later of—

(i) the first day of the financial year in which the proposal is made; and

(ii) the operative date.

(5) In paragraphs (3) and (4), “the operative date” means the first day on which the material reduction in the value of the dwelling was such that a valuation of it, carried out in accordance with section 86(2) of the Act and on the assumptions and in accordance with the principles prescribed thereunder in respect of valuations for compiling the list(1), would have placed the dwelling in a valuation band appearing in the Table set out in section 74(2) of the Act above the band shown in the valuation list in respect of the dwelling for that day.

(6) Any alteration of the list effected as a consequence of the assessor, under Schedule 5 to the Act, adding, amending or deleting an apportionment note relating to any lands and heritages included in the valuation roll shall have effect from the same date as that addition, amendment or deletion, as the case may be.

(1)

See S.I. 1992/1329; amendments relative to valuations in connection with proposals are contained in S.I. 1993/354.