2015 No. 51

Rating And Valuation

The Valuation Timetable (Scotland) Amendment Order 2015

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42 of the Valuation and Rating (Scotland) Act 19561 and all other powers enabling them to do so.

Citation and commencement1

This Order may be cited as the Valuation Timetable (Scotland) Amendment Order 2015 and comes into force on 1st April 2015.

Amendment of the Valuation Timetable (Scotland) Order 1995

2

In article 2 (interpretation) of the Valuation Timetable (Scotland) Order 19952, in the definition of “year of revaluation”, for “1995-96” substitute “2017-18”.

3

Nothing in article 2 affects the continuing operation of the Valuation Timetable (Scotland) Order 1995 in relation to any valuation roll which came into force on or before 1st April 2010.

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

(This note is not part of the Order)

This Order amends the Valuation Timetable (Scotland) Order 1995 to reflect the fact that the next year of non-domestic rating revaluation was postponed from 2015-16 to 2017-18 by the Valuation (Postponement of Revaluation) (Scotland) Order 2013.