2020 No. 418

Rating And Valuation

The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020

Made

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42(2) of the Valuation and Rating (Scotland) Act 19561, and sections 35(2), 35(3) and 37(3) of the Local Government (Scotland) Act 19752, and all other powers enabling them to do so.

In accordance with section 37(4) of the Local Government (Scotland) Act 19753, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Citation and commencementI11

This Order may be cited as the Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 and comes into force on the day after the day on which it is made.

Annotations:
Commencement Information
I1

Art. 1 in force at 5.12.2020, see art. 1

Postponement of revaluationI22

In section 37(1) (general interpretation) of the Local Government (Scotland) Act 19754, in the definition of “year of revaluation”, for “2017-18” substitute “2023-24”.

Annotations:
Commencement Information
I2

Art. 2 in force at 5.12.2020, see art. 1

Amendment of Valuation Timetable (Scotland) Order 1995I33

In the Valuation Timetable (Scotland) Order 19955—

a

in article 2 (interpretation)6, for the definition of “year of revaluation”, substitute—

  • “year of revaluation” has the same meaning as in section 37(1) of the Local Government (Scotland) Act 1975

b

in the schedule7, in the first entry in column 2 (valuations on basis of level of rents), for “which is 2 years prior to” substitute “preceding”.

Annotations:
Commencement Information
I3

Art. 3 in force at 5.12.2020, see art. 1

RevocationI44

The Valuation (Postponement of Revaluation) (Scotland) Order 20138 is revoked.

Annotations:
Commencement Information
I4

Art. 4 in force at 5.12.2020, see art. 1

BEN MACPHERSONAuthorised to sign by the Scottish MinistersSt Andrew’s House,Edinburgh
EXPLANATORY NOTE

(This note is not part of the Order)

Article 2 of this Order amends section 37(1) of the Local Government (Scotland) Act 1975 (the “1975 Act”) to postpone the year of non-domestic rating revaluation from 2022-2023 to 2023-2024.

Article 3(a) amends the Valuation Timetable (Scotland) Order 1995 (S.I. 1995/164) to link the meaning of “year of revaluation”, for the purposes of that Order, to the definition in section 37(1) of the 1975 Act as amended by article 2 of this Order.

Article 3(b) also changes the revaluation tone date (the date on which all rateable values are based for the purpose of non-domestic rates) from 1 April falling two years before the start of the revaluation year to 1st April falling one year before the start of the revaluation year.

Article 4 revokes the Valuation (Postponement of Revaluation) (Scotland) Order 2013 (S.S.I. 2013/113), which provided for the financial year 2017-18 to be a revaluation year, with the calculation of subsequent revaluation years to run from that year.