2013 No. 113

Rating And Valuation

The Valuation (Postponement of Revaluation) (Scotland) Order 2013

Made

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 35(2) and 37(3) of the Local Government (Scotland) Act 19751 and all other powers enabling them to do so.

In accordance with section 37(4) of that Act2, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Citation and commencement1

This Order may be cited as the Valuation (Postponement of Revaluation) (Scotland) Order 2013 and comes into force on the day after the day on which it is made.

Postponement of revaluation2

In section 37(1) (general interpretation) of the Local Government (Scotland) Act 19753, in the definition of “year of revaluation”, for “1985–86” substitute “2017–18”.

Revocation3

The Valuation (Postponement of Revaluation) (Scotland) Order 19824 is revoked.

JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends section 37(1) of the Local Government (Scotland) Act 1975 to postpone the next year of non-domestic rating revaluation to 2017 – 2018. As a consequence, it revokes the Valuation (Postponement of Revaluation) (Scotland) Order 1982 which provided that the quinquennial revaluations should run from 1985–1986.