The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023

Amendment of the Valuation Timetable (Scotland) Order 2022

2.—(1) The Valuation Timetable (Scotland) Order 2022(1) is amended in accordance with paragraphs (2) and (3).

(2) In article 6(2) (revocations), for the word “The” where it first occurs, substitute “Subject to the modification made by article 7, the”.

(3) After article 6 (revocations) insert—

“Appeals and complaints lodged between 1 January 2020 and 31 March 2023

7.— (1) In 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(2).

(2) In this article “First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland established by section 1 of the Tribunals (Scotland) Act 2014.”.

(1)

S.S.I. 2022/368, which was amended by S.S.I. 2023/109.

(2)

The functions of valuation appeals committees in relation to appeals under section 3(2) of the Local Government (Scotland) Act 1975 and complaints under section 13 of the Lands Valuation (Scotland) Act 1854 (c. 91) and section 6 of the Valuation of Lands (Scotland) Amendment Act 1879 (c. 42) were transferred to the First-tier Tribunal for Scotland by S.S.I. 2023/45.