(1)In this Act, unless the context otherwise requires—
“the M1Act of 1947” means the Local Government (Scotland) Act 1947;
“the M2Act of 1966” means the Local Government (Scotland) Act 1966;
“the M3Act of 1973” means the Local Government (Scotland) Act 1973;
F1. . .
[ “ F2 apportionment note ” shall be construed in accordance with the provisions of paragraph 1 of Schedule 5 to the Local Government Finance Act 1992; ]
[F3“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;]
“material change of circumstances” means in relation to any lands and heritages a change of circumstances affecting their value
[F4and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages . . . F5 any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee [F6the members of which are drawn from the valuation appeal panel serving] the valuation area in which the lands and heritages are situated [F7, the First-tier Tribunal for Scotland,] [F8or the Lands Tribunal for Scotland [F9or the Upper Tribunal for Scotland] under section 1(3A) of the Lands Tribunal Act 1949], [F10and any decision of that Court, committee or [F11those Tribunals] which alters the . . . F12 net annual value or rateable value of any comparable lands and heritages;]]
[F13but does not include any change—
in the rent of the lands and heritages (or any other lands and heritages), or
in the level of valuations generally or in the value of lands and heritages generally,]
[ “ F14 non-domestic rate ” shall be construed in accordance with the provisions of section 7A of this Act;
“ part residential subjects ” shall be construed in accordance with the provisions of section 99(1) of the Local Government Finance Act 1992; ]
“prescribed” F15... means prescribed by an order made by the Secretary of State [F16,and cognate expressions shall be construed accordingly] ;
[F17“Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.]
F18. . .
“the Valuation Acts” means the M4Lands Valuation (Scotland) Act 1854, the Acts amending that Act, [F19and any other enactment relating to valuation];
“year”, except in paragraph 2 of Schedule 4, means the financial year of a local authority;
“year of revaluation” means [F20the year [F212023-24]] and each [F22third] year thereafter.
(2)Expressions used in this Act and in the Act of 1973 shall have the same meanings in this Act as in that Act.
[F23(3) The Secretary of State may by order amend the definition of “ year of revaluation ” in subsection (1) above by substituting, for the financial year for the time being specified in that definition by reference to two calendar years, a different financial year so specified.
(4)An order under subsection (3) above shall have no effect until aproved by resolution of each House of Parliament.]
Textual Amendments
F1Definition of “the Assessor” in s. 37(1) repealed (19.5.1997) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1997/1097, art. 3(d), Sch.
F2Definition of "apportionment note" in s. 37(1) inserted (1.10.1992) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 43(a) (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2(c) (with art. 3).
F3Words in s. 37(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(a) (with sch. 1 paras. 1-4, 13-20)
F4Words in s. 37 in the definition of "material change of circumstances" become paragraph (a) (2.4.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 13(a), 44(2); S.S.I. 2020/107, reg. 2 (with reg. 3)
F5Word repealed by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 20(a)
F6Words in definition of “material change of circumstances” in s. 37(1) substituted (1.4.1996) by 1994 c. 39, s. 180(3), Sch. 13 para. 100(8) (with s. 128(2); S.I. 1996/323, art. 4(1)(c)
F7Words in s. 37(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(b)(i) (with sch. 1 paras. 1-4, 13-20)
F8Words inserted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 21, Sch. 2
F9Words in s. 37(1) inserted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 4(3)(a) (with sch. 1)
F10Words substituted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 20(b)
F11Words in s. 37(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(b)(ii) (with sch. 1 paras. 1-4, 13-20)
F12Words repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6
F13Words in s. 37 inserted (2.4.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 13(b), 44(2); S.S.I. 2020/107, reg. 2 (with reg. 3)
F14Definitions of "non-domestic rate" and "part residential subjects" in s. 37(1) inserted (1.10.1992) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 43(b) (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2(c) (with art. 3).
F15Words in s. 37(1) repealed (1.4.2016) by The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123), regs. 1(1), 15(1)
F16Words inserted (1.10.1992) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 43(c) (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2(c) (with art. 3).
F17Words in s. 37(1) inserted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 4(3)(b) (with sch. 1)
F18Definition of "Rate" in s. 37(1) repealed (1.4.1992) by Local Government Finance Act 1992 (c. 14), s. 117(2), Sch. 14 (with s. 118(1)(2)(4)); S.I. 1992/818, art. 2(b), Sch.
F19Words substituted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2) s. 6, Sch. 1 Pt. III para. 33
F20Words substituted by S.I. 1982/1122, art. 2
F21Words in s. 37(1) substituted (5.12.2020) by The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 (S.S.I. 2020/418), arts. 1, 2
F22Word in s. 37(1) substituted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 2(b), 44(2); S.S.I. 2020/327, sch.
F23S. 37(3)(4) added by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), s. 1
Modifications etc. (not altering text)
C1S. 37(1) modified by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 5(4)(5)
S. 37(1) modified (for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/86, arts. 1, 8(4)
S. 37(1) modified (in relation to the valuation of the prescribed class of land and heritages for the financial year 2000-01 and the four following financial years) by S.S.I. 2000/87, arts. 1, 7(4)
Marginal Citations