Industry Update: The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023

The Valuation Timetable (Scotland) Amendment (No. 2) Order 2023 was laid last week, Thursday 1st June 2023.

The purpose of this Order is to amend schedule 1 of the Valuation Timetable (Scotland) Order 2022 to make the last date for the disposal by the Local Taxation Chamber of a valuation roll appeal or complaint lodged between 1 January 2020 and 31 March 2023, 31 December 2024. The objective is to ensure sufficient time for the Local Taxation Chamber, a chamber of the First-tier Tribunal for Scotland, to process the non-domestic property rating running roll appeals submitted between 1 January 2020 and 31 March 2023 and which were unresolved (or not withdrawn) by 31 March 2023, with the effect that the earliest disposal deadline for appeals lodged up to 31 March 2023 is 31 December 2024. These appeals were transferred to the First-tier Tribunal, with allocation to the Local Taxation Chamber, upon the transfer of the functions of valuation appeal committees on 1 April 2023.

The Scottish Government sought views on the deadline for disposing of non-domestic rating appeals lodged on or after 1 January 2020 via a short, technical consultation. Further detail can be found in the Policy Note of this instrument.