The Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) (Scotland) Amendment Order 2020

Scottish Statutory Instruments

2020 No. 277

Rating And Valuation

The Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) (Scotland) Amendment Order 2020

Made

9th September 2020

Laid before the Scottish Parliament

11th September 2020

Coming into force

29th September 2020

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42(1) of the Valuation and Rating (Scotland) Act 1956(1) and all other powers enabling them to do so.

Citation and commencement

1.  This Order may be cited as the Valuation Timetable (Disposal of Appeals and Complaints) (Coronavirus) (Scotland) Amendment Order 2020 and comes into force on 29 September 2020.

Amendment of the Valuation Timetable (Scotland) Order 1995

2.  In the schedule of the Valuation Timetable (Scotland) Order 1995(2), in paragraph (i) of the last entry in column 2 (last date for disposal of appeals and complaints), for “third” substitute “fourth”.

BEN MACPHERSON

A member of the Scottish Government

St Andrew’s House,

Edinburgh

9th September 2020

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Valuation Timetable (Scotland) Order 1995 (“the 1995 Order”) which prescribes dates on which, and periods within which, various things require to be done in relation to a valuation roll.

Article 2 amends the schedule of the 1995 Order to make the last date for the disposal by a valuation appeal committee of an appeal or complaint lodged with it 31 December in the fourth year following the year of revaluation, instead of 31 December in the third year following a year of revaluation, unless one of the other prescribed rules provides for a later disposal date.

(1)

1956 c.60; section 13(1) was extended by section 22(d) of the Local Government (Financial Provisions) (Scotland) Act 1963 (c.12) and amended by paragraph 20(a) of schedule 6 of the Local Government (Scotland) Act 1975 (c.30). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c.46).

(2)

S.I. 1995/164. The schedule was relevantly amended by S.I. 1995/2455, S.I. 1997/1781 and S.S.I. 2000/76.