Legislation – The Valuation Timetable (Scotland) Order 2022

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Introduction

1 Citation and commencement

2 Interpretation

3 Basis of valuations

4 Prescribed dates

5 Application

6 Revocations

SCHEDULES

SCHEDULE 1 Prescribed dates

SCHEDULE 2 Revocations

Signature

Explanatory note

Basis of valuations3.

For the purposes of the Valuation Acts, valuations must be made—

(a)

on the basis of the levels of rents as at 1 April in the year preceding a year of revaluation, and

(b)

on the basis of the physical circumstances of properties as at 15 March in the year preceding a year of revaluation.