(This note is not part of the Order)
This Order amends the Valuation Timetable (Scotland) Order 1995, which prescribes dates on which, and periods within which, various things require to be done in relation to a valuation roll.
Article 2(2)(a) sets out the date (30 November) in the year preceding a revaluation year on which assessors must publish a draft valuation roll for each valuation area, prior to the valuation roll being made up under section 1(1) of the Local Government (Scotland) Act 1975.
Article 2(2)(b) amends the schedule so as to provide that valuations on the basis of the physical circumstances of a property are to be made as at 15 March (instead of 1 January) in the year preceding a revaluation year.
Article 2(2)(c) extends the last date for disposal of certain appeals and complaints lodged with a valuation committee on or after 1 January 2020. For appeals lodged between 1 January 2020 and 31 March 2022, rather than 31 March 2021 as currently provided, that date is extended from 31 December 2022 to 31 December 2023.