Valuation Timetable (Scotland) Order 1995

JurisdictionUK Non-devolved
CitationSI 1995/164
Year1995

1995 No. 164 (S.4)

RATING AND VALUATION

The Valuation Timetable (Scotland) Order 1995

Made 24th January 1995

Coming into force 27th January 1995

The Secretary of State, in exercise of the powers conferred on him by sections 13(1) and 42 of the Valuation and Rating (Scotland) Act 19561and of all other powers enabling him in that behalf, hereby makes the following Order:

S-1 Citation and commencement

Citation and commencement

1. This Order may be cited as the Valuation Timetable (Scotland) Order 1995 and shall come into force on 27th January 1995.

S-2 Interpretation

Interpretation

2. In this Order—

“year” means a period of 12 months beginning with 1st April;

“year of revaluation” means the year 1995-96 and each fifth year thereafter.

S-3 Prescribed dates

Prescribed dates

3. In relation to a valuation roll which comes into force on or after 1st April 1995, the date on which, or the period within which, any notice requires to be given, or any other thing requires to be done, for the purposes of the Valuation Acts, on or after the coming into force of this Order shall be, in respect of the notice or other thing mentioned in column 1 of the Schedule to this Order, the date or period set out in column 2 of that Schedule.

S-4 Revocations

Revocations

4.—(1) Subject to paragraph (2) below, the Valuation Timetable (Scotland) Order 19892and the Valuation Timetable (Scotland) Amendment (No.3) Order 19933are hereby revoked.

(2) The Orders referred to in paragraph (1) above shall continue to have effect in relation to any valuation roll which came into force on 1st April 1990.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

24th January 1995

SCHEDULE

Article 3

SCHEDULE

Column 1

Column 2

Valuations to be made on the basis of level of rents prevailing as at

1st April in the year which is 2 years prior to a year of revaluation.

Last date for the assessor to send certified copies of estimates of revaluation to local authorities, and the Secretary of State, in accordance with section 7(4) of the Local Government (Financial Provisions) (Scotland) Act 19634

1st November in the year preceding a year of revaluation.

Valuations to be made on the basis of the physical circumstances of properties as at

1st January in the year preceding a year of revaluation.

Last date for the assessor to deliver copies of the valuation roll to the rating authority, in accordance with section 1(4) of the Local Government (Scotland) Act 19755

15th March in the year preceding a year of revaluation.

In relation to any entry or alteration made in a valuation roll, the last date for lodging of any—

(a) appeal or application for redress...

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