The Valuation Timetable (Scotland) Amendment Order 2023

The Valuation Timetable (Scotland) Amendment Order 2023 was laid this week, and comes into force on 1 April 2023. It can be accessed at: https://www.legislation.gov.uk/ssi/2023/109/made

This Order makes no policy change from the one set out in: https://consult.gov.scot/local-government-and-communities/non-domestic-rates-processes/

It simply substitutes a new schedule 1 into the Valuation Timetable (Scotland) Order 2022 (“the 2022 Order”) to clarify that the last date to lodge a proposal or complaint is four months from the receipt of the relevant valuation notice, or 31 July in a revaluation year, whichever is later, as the wording in the 2022 Order was not appropriate. It also corrects minor typographical and formatting errors in schedule 1 of the 2022 Order. Nothing else is amended in the 2022 Order.