Non-domestic rates - procedures in proposals and valuation notices etc: consultation

Part 5: Draft Valuation Roll And Valuation Notice (Scotland) Order 2023

36. The draft Valuation Roll and Valuation Notice (Scotland) Order 2023 sets out, for any valuation roll which comes into force on or after 1 April 2023, the information which must be contained in each entry in the valuation roll. This mirrors the information currently required under The Valuation Roll and Valuation Notice (Scotland) Order 1989 ("the 1989 Order").

37. The Valuation Roll and Valuation Notice (Scotland) Order 2023 also sets out the information which must be included by the assessor in valuation notices which are to be issued to the owner or occupier of a non-domestic property when an entry is made or altered in the valuation roll. There is, though, a departure from the approach of the 1989 Order. Rather than set out, in the schedule, precise wording to be used by the assessor, albeit with the possibility of minor deviations, the schedule of the draft Order simply describes information which the assessor must include in the notice. It is for individual assessors to present the information as they so decide.

38. The 1989 Order will not apply to any valuation roll or valuation notice issued on or after 1 April 2023.

Question 4 - Do you have any comments on the draft Valuation Roll And Valuation Notice (Scotland) Order 2023?