http://www.legislation.gov.uk/ssi/2022/368The Valuation Timetable (Scotland) Order 2022enRATING AND VALUATIONStatute Law Database2024-10-08Expert Participation2024-09-29 This Order prescribes a new timetable for—certain things which require to be done in connection with—the making up of a valuation roll at the time of revaluation, andthe making of a proposal for alteration of an entry in a valuation roll,the lodging of complaints with the Local Taxation Chamber of the First-tier Tribunal for Scotland. 2022 No. 368Rating And ValuationThe Valuation Timetable (Scotland) Order 2022Made8th December 2022Laid before the Scottish Parliament12th December 2022Coming into force6th February 2023The 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 1956 and all other powers enabling them to do so. Citation and commencement1This Order may be cited as the Valuation Timetable (Scotland) Order 2022 and comes into force on 6 February 2023.Interpretation2In this Order—“appeal” means an appeal under section 3(2) of the Local Government (Scotland) Act 1975,“complaint” means a complaint under section 13 of the Lands Valuation (Scotland) Act 1854 or section 6 of the Valuation of Lands (Scotland) Amendment Act 1879,“valuation roll” means a roll made up under section 1(1) of the Local Government (Scotland) Act 1975,“Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act and any other enactment relating to valuation,“year” means a period of 12 months beginning with 1 April,“year of revaluation” has the meaning given in section 37(1) of the Local Government (Scotland) Act 1975.Basis of valuations3For the purposes of the Valuation Acts, valuations must be made—aon the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, andbon the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.Prescribed dates4For the purposes of the Valuation Acts, the things specified in column 1 of schedule 1 of this Order must be done on the date specified in the corresponding entry in column 2 of that schedule or, where the date specified is a last date, on or before that date.Application5Articles 3 and 4 apply only to a valuation roll which comes into force on or after 1 April 2023.Revocations61Subject to paragraph (2), the Orders listed in schedule 2 of this order are revoked to the extent specified in column 3 of that schedule.2 Subject to the modification made by article 7, the Orders referred to in paragraph (1) continue to have effect in relation to any appeal or complaint against an entry in a valuation roll which came into force between 1 April 1995 and 31 March 2023, where the appeal or complaint is made on or before 31 March 2023.<Addition ChangeId="key-ef5426e196172ee1b48a22aed93125b2-1691752277286" CommentaryRef="key-ef5426e196172ee1b48a22aed93125b2">Appeals and complaints lodged between 1 January 2020 and 31 March 2023</Addition>71In respect of an appeal or a complaint lodged during the period beginning with 1 January 2020 and ending with 31 March 2023, the last date for disposal of the appeal or complaint by the First-tier Tribunal for Scotland is 31 December 2024.2In this article “First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland established by section 1 of the Tribunals (Scotland) Act 2014.TOM ARTHURAuthorised to sign by the Scottish Ministers
St Andrew’s House,Edinburgh
8th December 2022 SCHEDULE 1<Substitution ChangeId="key-e8379bad1049224ca33c564c01ad5701-1691430617512" CommentaryRef="key-e8379bad1049224ca33c564c01ad5701">Prescribed dates</Substitution>Article 4Column 1Column 2Last date for the assessor to send certified copies of estimates of revaluation to rating authorities and the Scottish Ministers, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 196330 November in the year preceding a year of revaluation.Date for publication by the assessor of a draft of the valuation roll, in accordance with section 1B(1)(a) of the Local Government (Scotland) Act 197530 November in the year preceding a year of revaluation.Date on which the valuation roll under section 1(1) of the Local Government (Scotland) Act 1975 is to be made up by the assessor15 March in the year preceding a year of revaluation.Date for the assessor to deliver copies of the valuation roll to the rating authority, in accordance with section 1(4) of the Local Government (Scotland) Act 197515 March in the year preceding a year of revaluation.. . .. . . . . .. . .. . .. . .. . .. . .Last date for lodging a complaint—Whichever is the later of the following dates—under section 13 of the Lands Valuation (Scotland) Act 1854under section 6 of the Valuation of Lands (Scotland) Amendment Act 187931 July in the year in which the valuation roll containing the entry in relation to which the complaint is made comes into force,the last day of the period of four months beginning with the date on which the relevant notice under section 3(2) of the Local Government (Scotland) Act 1975 was sent to the proprietor, tenant or occupier.SCHEDULE 2RevocationsArticle 6
TitleReferenceExtent of revocation
Valuation Timetable (Scotland) Order 1995S.I. 1995/164The whole Order
Valuation Timetable (Scotland) Amendment Order 1997S.I. 1997/1781The whole Order
Valuation Timetable (Scotland) Amendment Order 2000S.S.I. 2000/76The whole Order
Valuation Timetable (Scotland) Amendment Order 2007S.S.I. 2007/81The whole Order
Valuation Timetable (Disposal of Assets and Complaints)(Coronavirus) (Scotland) Amendment Order 2020S.S.I. 2020/277The whole Order
Valuation (Postponement of Revaluation) (Coronavirus)(Scotland) Order 2020S.S.I. 2020/418Article 3
Valuation Timetable (Coronavirus) (Scotland) Amendment Order 2021S.S.I. 2021/231The whole Order
Valuation Timetable (Scotland) Amendment Order 2022S.S.I. 2022/139The whole Order
 EXPLANATORY NOTE(This note is not part of the Order)

This Order prescribes a new timetable for—acertain things which require to be done in connection with—ithe making up of a valuation roll at the time of revaluation, andiithe making of a proposal for alteration of an entry in a valuation roll,bthe lodging of complaints with the Local Taxation Chamber of the First-tier Tribunal for Scotland.

This Order also sets down the dates with reference to which valuations are to be made. Further, it revokes, subject to a saving, the Valuation Timetable (Scotland) Order 1995 and the instruments which have amended it.

 1956 c. 60. Section 13(1) was modified in its effect 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). 1975 c. 30. Section 3(2) was amended by paragraph 32 of schedule 3 of the Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23) and schedule 4 of the Local Government and Rating Act 1997 (c. 29). 1854 c. 91. Section 13 was amended by S.R.& O. 1930/1026. 1879 c. 42. The definition of “year of revaluation” was amended by S.I. 1982/1122, section 2(b) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4) and S.S.I. 2020/418. 1975 c. 30. Section 1B was inserted by section 8 of the Non-Domestic Rates (Scotland) Act 2020 (asp 4). Section 10(4) of the Non-Domestic Rates (Scotland) Act 2020 (asp 4), which has been brought into force for limited purposes by S.S.I. 2020/327, provides for the insertion of section 3ZA. Section 3ZA is to be amended by S.S.I. 2023/XXX in connection with the transfer of functions of Valuation Appeal Committees to the First-tier Tribunal for Scotland. Art. 1 in force at 6.2.2023, see art. 1Sch. 2 in force at 6.2.2023, see art. 1Art. 6 in force at 6.2.2023, see art. 1Art. 2 in force at 6.2.2023, see art. 1Art. 3 in force at 6.2.2023, see art. 1Art. 4 in force at 6.2.2023, see art. 1Art. 5 in force at 6.2.2023, see art. 1Sch. 1 excluded (1.4.2023) by The Non-Domestic Rates (Scotland) Act 2020 (Transitional Provision) Regulations 2023 (S.S.I. 2023/64), regs. 1(1), 2(4)Sch. 1 substituted (1.4.2023) by The Valuation Timetable (Scotland) Amendment Order 2023 (S.S.I. 2023/109), arts. 1, 2(2)Art. 7 inserted (15.6.2023) by The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023 (S.S.I. 2023/166), arts. 1, 2(3)Words in art. 6(2) substituted (15.6.2023) by The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023 (S.S.I. 2023/166), arts. 1, 2(2)Sch. 1 excluded (20.7.2023) by S.S.I. 2022/369, reg. 17A(2) (as inserted by The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/207), regs. 1(1), 2(2))Words in sch. 1 omitted (29.9.2024) by virtue of The Valuation Timetable (Scotland) Amendment Order 2024 (S.S.I. 2024/192), arts. 1, 2(2)