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 SWINNEY
A member of the Scottish Government
St 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.