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

Annex B: Draft regulations – The Valuation Timetable (Scotland) Amendment Order 2022

Scottish Statutory Instruments

2022 No.

Rating And Valuation

The Valuation Timetable (Scotland) Amendment Order 2022

Made - - - - 2022

Laid before the Scottish Parliament April 2022

Coming into force - - April 2022

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42(1) of the Valuation and Rating (Scotland) Act 1956(^[13]) and all other powers enabling them to do so.

Citation and commencement

1. This Order may be cited as the Valuation Timetable (Scotland) Amendment Order 2022 and comes into force on X April 2022.

Amendment of the principal Order

2. In the Valuation Timetable (Scotland) Order 1995(^[14]), in the Schedule(^[15])—

(a) after the second entry in column 1, insert as a new row—

"Publication by the assessor of a draft of the valuation roll, in accordance with section 1B of the Local Government (Scotland) Act 1975(^[16])",

(b) after the second entry in column 2, insert as a new row—

"30 November in the year preceding a year of revaluation.".

Name
A member of the Scottish Government
St Andrew's House,
Edinburgh
Date

Explanatory Note

(This note is not part of the Order)

This Order amends the Valuation Timetable (Scotland) Order 1995, in line with the introduction of a requirement for assessors to publish a draft valuation roll for each valuation area, prior to a valuation roll being made up under section 1(1) of the Local Government (Scotland) Act 1975 (c.30). It sets out the date in the year preceding a revaluation year on which assessors must publish the draft roll.