Publication - Consultation paper

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

Published: 22 Sep 2021

A consultation on draft regulations and orders required for procedures in proposals, content of valuation notices, the publication of the draft valuation roll etc.

Non-domestic rates - procedures in proposals and valuation notices etc: consultation
Part 3: Draft Valuation Timetable (Scotland) Amendment Order 2022

Part 3: Draft Valuation Timetable (Scotland) Amendment Order 2022

24. The Valuation Timetable (Scotland) Order 1995 ("the 1995 Order") sets:

  • the tone date for revaluations (1 April in the financial year before a revaluation year) in other words the date on which evidence to derive an RV is based;
  • the last date for the assessor to send copies of revaluation estimates to local authorities and the Scottish Government (1 November in the year before revaluation);
  • the date at which physical circumstances are to be taken into account for a revaluation (1 January in the year before revaluation);
  • the last date for the assessor to send copies of the valuation roll to local authorities and the Scottish Government (15 March in the year before revaluation);
  • the last date for lodging an appeal or complaint (30 September in a revaluation year or six months after a valuation notice was sent, whichever is later); and
  • the last date for an appeal to be disposed of by a VAC (various timescales according to when the appeal was lodged).

25. Under section 1B of the Local Government (Scotland) Act 1975, the assessor must publish a draft of the valuation roll before making the roll up, and send a draft valuation notice to the owners. tenants and occupiers of the property.

26. The draft Valuation Timetable (Scotland) Amendment Order 2022 requires that the assessor publish the draft roll on 30 November in the year before revaluation. This instrument requires to be in force by 30 November 2022 and in order to provide ample notice for assessors it is proposed that this be laid in Spring 2022.

Question 2 - Do you have any comments on the draft Valuation Timetable (Scotland) Amendment Order 2022?


Contact

Email: ndr@gov.scot