The Valuation (Proposals Procedure) (Scotland) Regulations 2022

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision as to the making of proposals by proprietors, tenants and occupiers of lands and heritages for alteration of entries in the valuation roll. This includes provision regarding to whom the proposal must be made (the assessor), the information to be supplied as part of the proposal, and the course that the assessor may follow in the event that the requirement in regulation 5(1)(d) to supply certain information is considered not to have been met.

The Regulations set out requirements regarding acknowledgement of receipt of the proposal (regulation 7) and the issuing of a date on or before which the assessor intends to issue notice of a decision on the proposal (regulation 9). Further, the Regulations make provision for response to the proposal by the assessor (regulation 10) and for the supply of additional evidence by the proposer (regulation 12). The requirement to provide a response, and the opportunity to supply further evidence does not, though, apply where the decision is reached without a proposal determination date, in accordance with regulation 17. Regulation 17 provides for a decision to be made without a proposal determination date where the entry in the valuation roll is altered in accordance with the proposal, or where the proposer and assessor otherwise agree that a decision be reached without a proposal determination date. Further, the requirement for a proposal determination date is removed where the assessor decides that a proposal is incomplete as a result of not including information required by regulation 5(1)(d). The proposal determination date is the date indicated by the assessor as being the date on or before which the assessor intends to issue a decision on the proposal.

The assessor may extend timescales where the proposer is required to do something, such as supply information, within a specified period of time (regulation 14). The assessor is required to provide an explanation where there is a failure to issue notice of a decision on a proposal, or of a proposal determination date, within the timescale set down in schedule 1 of the Valuation Timetable (Scotland) Order 2022 (regulation 16). This does not apply in the event that the decision is reached without setting a proposal determination date, in accordance with regulation 17.

The Regulations also set down the periods within which any appeal in relation to the outcome of a proposal is to be brought (regulation 18).