2020 No. 277
Rating And Valuation

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

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(1) 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 (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 19952.

In the schedule of the Valuation Timetable (Scotland) Order 19952, 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

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.