Local Government (Scotland) Act 1975

[^c10757481]: Words in s. 24(3A) repealed (1.4.1998) by 1997 c. 35, ss. 8(3), 10, Sch; S.I. 1998/252, art. 2

[^c10757491]: Words inserted by Local Government Act 1988 (c. 9, SIF 81:2), s. 29, Sch. 3 para. 13(1)(b)(2)

[^c10757501]: Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 57), ss. 55(2)(b), 60(3)(d)

[^c10757511]: Words in s. 24(4) repealed (1.4.1998) by 1997 c. 35, ss. 8(3), 10, Sch; S.I. 1998/252, art. 2

[^c10757521]: Words substituted by Local Government Act 1988 (c. 9. SIF 81:2), s. 29, Sch. 3 para. 13(1)(b)(2)

[^c10757531]: S. 24(7A) inserted (8.9.2000) by 2000 asp 10, s. 36, Sch. 5 para. 5(3) (with s. 32); S.S.I. 2000/312, art. 2

[^c10757541]: Words substituted by Local Government Act 1988 (c. 9, SIF 81:2), s. 29, Sch. 3 para. 13(1)(2)(c)

[^c10757551]: Words in s. 25(1)(b) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 56; S.I. 1998/3178, art. 3

[^c10757591]: 1967 c. 13.

[^c10757601]: Words in s. 27(5)(b) substituted (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 5 (with s. 3(4)).

[^c10757711]: Word in s. 28(2) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 100(7) (with s. 128(2)); S.I. 1996/323, art. 4(1)(c)

[^c10757721]: Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 32(2)(a)

[^c10757731]: S. 28(3A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1, 2), s. 32(2)(b)

[^c10757741]: Words substituted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 1(c)(i)

[^c10757751]: Words substituted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 1(c)(ii)

[^c10757761]: Words repealed by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 4

[^c10757771]: Words inserted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 1(c)(ii)

[^c10757791]: Words inserted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 1(c)(iii)

[^c10757801]: Words substituted by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G (as inserted by Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 54)

[^c10757811]: Words repealed by Local Government Act 1988 (c. 9, SIF 81:1, 2) ss. 29, 41, Sch. 3 para. 14, Sch. 7 Pt. II

[^c10757931]: S. 29 subsections (1)–(2H) substituted for subsections (1) to (2A) by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 27(1)(3)

[^c10757941]: S. 29(3) added by Local Government Act 1978 (c. 39, SIF 81:1), s. 1

[^c10757951]: Words substituted by virtue of Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 194(1), Sch. 11 para. 44

[^c10757961]: Words substituted by Local Government Act 1988 (c. 9, SIF 81:1), s. 29, Sch. 3 para. 15(b)

[^c10758001]: S. 29A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 29

[^c10758011]: Words in s. 29A(2)(a) substituted (21.5.1997) by 1997 c. 35, ss. 8(4)(a), 11(2)

[^c10758021]: Words in s. 29A(3) repealed (21.5.1997) by 1997 c. 35, ss. 8(4)(b)(i), 10, 11(2), Sch.

[^c10758031]: Words in s. 29A(3)(a) inserted (21.5.1997) by 1997 c. 35, ss. 8(4)(b)(ii), 11(2)

[^c10758041]: Words in s. 29A(3)(a) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(2)); S.I. 1996/323, art. 4(1)(d), Sch. 2

[^c10758051]: S. 29A(3)(b) substituted (21.5.1997) by 1997 c. 35, ss. 8(4)(b)(iii), 11(2)

[^c10758061]: Word in s. 29A(5) inserted (21.5.1997) by 1997 c. 35, ss. 8(4)(c), 11(2)

[^c10758121]: Words inserted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23, SIF 81:2), Sch. 1(e)

[^c10758131]: Words substituted by Local Government Act 1988 (c. 9, SIF 81:2), s. 29, Sch. 3 para. 16

[^c10758141]: S. 30(1)(e) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 194(1), Sch. 11 para. 45

[^c10758151]: S. 30(2)(b) amended by Official Secrets Act 1989 (c. 6, SIF 39:2), s. 16(3), Sch. 1 para. 1(f)

[^c10758161]: Words substituted by Local Government, Planning and Land Act 1980 (c. 65, SIF 81:2), s. 184(2)

[^c10758171]: S. 30(5A) inserted (30.1.2001) by 2000 c. 36, ss. 76(2), 87(2), Sch. 7 para. 13 (with ss. 56, 78)

[^c10758281]: S. 31(1)-(5) extended (1.7.1999) by S.I. 1999/1351, arts. 1, 17(3); S.I. 1998/3178, art. 3

[^c10758291]: Words in s. 31(1) substituted (5.2.1994) by virtue of 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(2) (with s. 3(4)).

[^c10758311]: Words in s. 31(3) substituted (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(3)(a) (with s. 3(4)).

[^c10758321]: Words in s. 31(3) repealed (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(3)(b) Sch. 3 (with s. 3(4)).

[^c10758331]: Words in s. 31(4) repealed (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(4)(with s. 3(4)).

[^c10758341]: Words in s. 31(5) substituted (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(5)(with s. 3(4)).

[^c10758351]: 1967 c. 13.

[^c10758361]: Words in s. 31(6) substituted (5.2.1994) by 1993 c. 46, ss. 20, 22(4), Sch. 2 para. 6(6)(with s. 3(4)).

[^c10758381]: S. 32(1A) inserted (21.5.1997) by 1997 c. 35, ss. 8(5)(a), 11(2)

[^c10758391]: S. 32(2A) repealed (21.5.1997) by 1997 c. 35, ss. 8(5)(b), 10, 11(2), Sch.

[^c10761851]: Sch. 3 para. 3(1) substituted by Local Government (Scotland) Act 1978 (c. 4, SIF 81:2), s. 4

[^c10761861]: Words substituted by virtue of S.I. 1981/1670, arts. 2(2), 3(5)

[^c10761871]: Words substituted by virtue of S.I. 1981/1670, arts. 2(1)(d), 3(5)

[^c10761881]: Words repealed by Local Government Act 1988 (c. 9, SIF 81:1, 2), ss. 29, 41, Sch. 3 para. 17, Sch. 7 Pt. II

[^c10761891]: Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 194(1), Sch. 11 para. 46

[^c10761901]: The text of Sch. 4 para. 6 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c10761921]: Words substituted by S.I. 1988/1306, art. 2

[^c10761931]: Word in Sch. 5 para. 2 substituted (21.5.1997) by 1997 c. 35, ss. 8(6), 11(2)

[^key-6fde3a08155c67906b14e50a6801d3a9]: Words in Sch. 3 para. 22(3) substituted (1.4.2010) by The Local Government Investments (Scotland) Regulations 2010 (S.S.I. 2010/122), regs. 1, 6

[^key-05a690097c9ed5be31f84bd7804e7f65]: Sch. 6 para. 29 repealed (2.4.2012) by The Public Services Reform (General Teaching Council for Scotland) Order 2011 (S.S.I. 2011/215), art. 2, Sch. 7

[^c10751811]: 1854 c. 91.

[^c10751761]: Words in s. 2(1)(e) inserted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 100(2) (with s. 128(2)); S.I. 1995/3150, art. 4(c)

[^c10751781]: Word in s. 2(1)(e) substituted (1.4.1992) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 41 (with s. 118(1)(2)(4)); S.I. 1992/818, art. 2(a).

[^c10751771]: Words repealed by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 34, Sch. 6

[^c10751791]: 1970 c. 4.

[^M_F_3ee23b78-5882-4218-bad6-bb1ed67b9118]: Words in s. 2(1)(d) inserted (retrospective to 1.4.2002) by The Water Undertakings (Rateable Values) (Scotland) Order 2003 (S.S.I. 2003/187), arts. 1, 8(2)

[^M_F_8160cbf2-abee-4550-9fd6-597e4fa17cdc]: S. 2(1)(ff) inserted (retrospective to 1.4.2002) by The Water Undertakings (Rateable Values) (Scotland) Order 2003 (S.S.I. 2003/187), arts. 1, 8(3)

[^M_F_2e29a0fd-2df2-4728-9d61-1b7034710d61]: Words in s. 2(2)(a) inserted (retrospective to 1.4.2002) by The Water Undertakings (Rateable Values) (Scotland) Order 2003 (S.S.I. 2003/187), arts. 1, 8(4)

[^M_F_d3d13412-8769-4744-a704-674331621f49]: S. 2(1)(c)(iii) inserted (retrospective to 1.4.2002) by The Water Undertakings (Rateable Values) (Scotland) Order 2003 (S.S.I. 2003/187), arts. 1, 8(1)

[^key-91532dab94e7a2f968c542c21b329405]: Sch. 3 paras. 2-4 repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-8a7cbb3e5b43303cea4f0058b743dba5]: Sch. 3 paras. 6-21 repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-d0b9b5abca519b985e763db7fd6091cc]: Words in s. 37(1) repealed (1.4.2016) by The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123), regs. 1(1), 15(1)

[^key-edac84d6c595c27a2b6c5485e7fac2d2]: Sch. 3 para. 1(1)-(3)(5) repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-71dd5ac62709ef3ea46eabbdeda18533]: Words in Sch. 3 para. 22(3) substituted (1.4.2016) by The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123), regs. 1(1), 15(2)(a)

[^key-1f5e5cb209493c42a2562862c4577a87]: Word in Sch. 3 para. 25(2)(b) repealed (1.4.2016) by The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123), regs. 1(1), 15(2)(b)(i)

[^key-1533446f63c2ba9cefe0eb77b28ab42f]: Words in Sch. 3 para. 25(2)(b) repealed (1.4.2016) by The Local Authority (Capital Finance and Accounting) (Scotland) Regulations 2016 (S.S.I. 2016/123), regs. 1(1), 15(2)(b)(ii)

[^key-3e6b376c7c49ff33ab47b77a1585fe0c]: Sch. 3 para. 26 repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-fd4862a57cedbb7553e1d7558481f81c]: Sch. 3 para. 29 repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-3346741f743a2b68beb9efaa2d075a32]: Sch. 3 para. 30 repealed (1.4.2016) by Local Government etc. (Scotland) Act 1994 (c. 39), s. 184(2), Sch. 14; S.S.I. 2016/31, art. 2(a)

[^key-0757b39b87fee50db9dc79aec7a00cab]: S. 1A inserted (28.6.2016) by Land Reform (Scotland) Act 2016 (asp 18), ss. 75(2), 130(1) (with s. 128); S.S.I. 2016/193, reg. 2(1), sch. (with art. 3)

[^key-7f3560b6b1816da87f002042b9d2ccc0]: Words in Sch. 3 para. 28(1) substituted (19.3.2020) by Transport (Scotland) Act 2019 (asp 17), ss. 122(2)(a), 130(2) (with s. 126); S.S.I. 2020/68, reg. 2(a)

[^key-aa6a6435081afa0db5eed748f6bc09ef]: Words in Sch. 3 para. 28(2) inserted (19.3.2020) by Transport (Scotland) Act 2019 (asp 17), ss. 122(2)(b)(i), 130(2) (with s. 126); S.S.I. 2020/68, reg. 2(a)

[^key-6d42fbed45f120aeea09d0391f6f14c0]: Word in Sch. 3 para. 28(2) repealed (19.3.2020) by Transport (Scotland) Act 2019 (asp 17), ss. 122(2)(b)(ii), 130(2) (with s. 126); S.S.I. 2020/68, reg. 2(a)

[^key-e3496f58f9a9b2addca64f0f4f1bf0a7]: Sch. 3 para. 28(2)(c) and word inserted (19.3.2020) by Transport (Scotland) Act 2019 (asp 17), ss. 122(2)(b)(iii), 130(2) (with s. 126); S.S.I. 2020/68, reg. 2(a)

[^key-aefd87878ef7b90522050a9d0e107308]: Words in s. 37 inserted (2.4.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 13(b), 44(2); S.S.I. 2020/107, reg. 2 (with reg. 3)

[^key-6b8d511bb55cfe5e520b3a2d1555c48d]: Words in s. 37 in the definition of "material change of circumstances" become paragraph (a) (2.4.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 13(a), 44(2); S.S.I. 2020/107, reg. 2 (with reg. 3)

[^key-72bc26435fae0ae2d54fa5e5c6cd8356]: S. 1B inserted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 8, 44(2); S.S.I. 2020/327, sch.

[^key-8dbc58530109242ed62480f763ca78e3]: S. 1(3A)(3B) inserted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 7, 44(2); S.S.I. 2020/327, sch.

[^key-bbec545d21ce089f0c560e111f2cc2bf]: S. 3(2ZA)(2ZB) inserted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 9(a), 44(2); S.S.I. 2020/327, sch.

[^key-1deeb493370e9e711bfdd114d88223ab]: S. 3(6)(7) inserted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 9(b), 44(2); S.S.I. 2020/327, sch.

[^key-ee25a373e742b0aeb45ae634f370d465]: Word in s. 37(1) substituted (5.11.2020) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 2(b), 44(2); S.S.I. 2020/327, sch.

[^key-61b208904fe9d7bcf22a86c38fdbb1de]: Words in s. 37(1) substituted (5.12.2020) by The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 (S.S.I. 2020/418), arts. 1, 2

[^key-b2b0a48ed77b5d6b05006c5c895c7add]: S. 2A inserted (5.11.2020 for specified purposes, 1.4.2021 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 3, 44(2); S.S.I. 2020/327, reg. 2(2)(a)(b)

[^key-dea994e92a1645c7c1a89979c8c53643]: S. 8A inserted (1.4.2021) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 21(2), 44(2); S.S.I. 2020/327, sch. (with reg. 4)

[^key-176d7d376f06a52dc59148de614914e0]: Word in s. 8(1) substituted (1.4.2021) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 21(3)(a), 44(2); S.S.I. 2020/327, sch. (with reg. 4)

[^key-b4d4d7fb4f115e0cf37ffd9982493586]: S. 8(8) repealed (1.4.2021) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 21(3)(b), 44(2); S.S.I. 2020/327, sch. (with reg. 4)

[^key-f3ba104ef2b81ffeabf350f4d88e3d80]: S. 8(9) repealed (1.4.2021) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 21(3)(b), 44(2); S.S.I. 2020/327, sch. (with reg. 4)

[^key-5c174a7eb7d3697da563548316c9f726]: Word in s. 2A(5)(a) omitted (1.4.2022) by virtue of The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 (S.S.I. 2022/126), regs. 1, 2(2)(a)(i)

[^key-6fe3603b359c5e40be73c6dd7722dd6f]: S. 2A(12) inserted (1.4.2022) by The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 (S.S.I. 2022/126), regs. 1, 2(3)

[^key-2fb00c5e4a19c6c4fc6b275abd6f3981]: Words in s. 2A(5)(a) renumbered as s. 2A(5)(a)(i) (1.4.2022) by The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 (S.S.I. 2022/126), regs. 1, 2(2)(a)(ii)

[^key-0dcab996a272f5f399349d399b541e36]: S. 2A(5)(b)(ii) and word omitted (1.4.2022) by virtue of The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 (S.S.I. 2022/126), regs. 1, 2(2)(b)

[^key-b710684d8b38c1e05ebe73cfa846bea1]: S. 2A(5)(a)(ii)(iii) inserted (1.4.2022) by The Non-Domestic Rates (Valuation Roll) (Modification) (Scotland) Regulations 2022 (S.S.I. 2022/126), regs. 1, 2(2)(a)(iii)

[^key-93871727e77ad12c93639102184fb26d]: Ss. 3ZA, 3ZB inserted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(4), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-3718aacdd09d4b1188656c321e6248dc]: S. 3(4) repealed (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(b), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-a22477493aad3cae440afb26517a5c9c]: Words in s. 3(2) repealed (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(a), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-37096673c2324edaa5b3f1576e376a65]: Words in s. 2(2)(cc) substituted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(2)(b), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-a1cac0884bfcc8dc703222ce95924272]: Words in s. 2(1A) inserted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(2)(a), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-eee37f7c555d03137f885eab8dd62855]: S. 3(4A) repealed (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(b), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-d6c9028b4c9c74e4bcfa11f3cd4efdc0]: S. 3(2A) repealed (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(b), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-a52cdb8e223febf2d4647703be8ad8e5]: S. 3(2B) repealed (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(b), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-156d48cf94ca1147b11f8d8b6f52e83c]: Words in s. 3(5) inserted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(3)(c), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-08be7d4f3cd75b42c55478041736c7b1]: S. 2(3A) inserted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(2)(c), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)

[^key-6e6c857087a6f4902966b50e7a04fe36]: Words in s. 3ZA(4)(c) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(3) (with sch. 1 paras. 1-4, 13-20)

[^key-7094e0a5dbb5db2bad1c7ff546bf1b79]: Words in s. 37(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-eb828414f6e7337f1426b073b2c37fe4]: Words in s. 37(1) inserted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(b)(i) (with sch. 1 paras. 1-4, 13-20)

[^key-97813a8e9fa381b6244449e8d4912763]: Words in s. 37(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(5)(b)(ii) (with sch. 1 paras. 1-4, 13-20)

[^key-04360ef42ba47d74f097003a46625e92]: Words in s. 37(1) inserted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 4(3)(a) (with sch. 1)

[^key-ed573c292a4faa3277023a3e4958a194]: Words in s. 37(1) inserted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 4(3)(b) (with sch. 1)

[^key-7ff6488584644d35b7bff98e07c222b0]: S. 3ZB heading substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(4)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-3894e17486e42b209c5e124fc0a788bd]: Words in s. 2(1A) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(2)(a) (with sch. 1 paras. 1-4, 13-20)

[^key-32d1f33e4062663f3ebaef49b2ef4f02]: Words in s. 2(3A) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(2)(c) (with sch. 1 paras. 1-4, 13-20)

[^key-e3bd99ecaf7ea6aaae3bbbbd30670b04]: Words in s. 2(3) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(2)(b) (with sch. 1 paras. 1-4, 13-20)

[^key-9d31363b89a022f9c1791c1a6ddd3e52]: Word in s. 2(3) substituted (1.4.2023) by The Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 (S.S.I. 2023/48), reg. 1, sch. 2 para. 4(2) (with sch. 1)

[^key-39c2ac7309064e3397ae310d773b5510]: Words in s. 3ZB substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(4)(b) (with sch. 1 paras. 1-4, 13-20)

Short title, commencement, construction, savings and extent.

1A

The assessor for each valuation area must, when making up or altering a valuation roll, enter separately any—

• (a) shootings relating to,

• (b) deer forests, in so far as situated in,

that area.

1B

• (1) Before making up a valuation roll under section 1(1), an assessor must—

• (a) publish a draft of the roll, and

• (b) send a draft valuation notice to each person who is a proprietor, tenant or occupier of lands and heritages entered in the draft valuation roll.

• (2) A draft valuation notice is a notice setting out—

• (a) the details included in the entry for the lands and heritages in the draft valuation roll,

• (b) the effect of subsections (3) and (4), and

• (c) such other information as—

• (i) the Scottish Ministers may specify in regulations, or

• (ii) the assessor considers appropriate.

• (3) A person who receives a draft valuation notice may make representations to the assessor as to the details to be included in the entry for the lands and heritages in the valuation roll when it is made up under section 1(1).

• (4) When the assessor makes up the valuation roll under section 1(1), the assessor may include details in an entry for lands and heritages which are different to those included in the entry for the lands and heritages in the draft valuation roll, whether as a result of representations made under subsection (3) or otherwise (but see also section 1(3A) and (3B)).

• (5) Regulations under subsection (2)(c)(i)—

• (a) may make different provision for different purposes,

• (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

• (6) Regulations under subsection (2)(c)(i) are subject to the negative procedure.

2A

• (1) Subsection (2) applies where an assessor—

• (a) makes or alters an entry in the valuation roll, and

• (b) the entry as made or altered relates to newly built lands and heritages or improved lands and heritages.

• (2) The assessor must include a mark in the entry to show that it relates to newly built lands and heritages or (as the case may be) improved lands and heritages.

• (3) An entry in the valuation roll relates to newly built lands and heritages if—

• (a) the entry as made or (as the case may be) altered shows one or more buildings or parts of a building, and

• (b) none of those buildings or parts of a building—

• (i) were shown in any entry in the valuation roll or valuation list for the day immediately prior to the day on which the entry or (as the case may be) alteration takes effect, or

• (ii) would have been shown in such an entry in the valuation roll but for an enactment providing for them not to be entered in the roll.

• (4) An entry in the valuation roll relates to improved lands and heritages if—

• (a) the entry is altered to show a relevant increase in the rateable value of the lands and heritages to which the entry relates, and

• (b) the entry as altered does not relate to newly built lands and heritages.

• (5) A “relevant increase” in the rateable value of lands and heritages is an increase—

• (a) which is caused, in whole or in part,

• (i) by the erection, construction, refurbishment or extension of one or more buildings or parts of a building which form part of the lands and heritages, ...

• (ii) by the installation of solar cells or solar panels, as specified in paragraph (n) of table 1 of the schedule of the 2000 Regulations, to the extent that the solar cells or solar panels fall within class 1 or class 2 in the schedule of the 2000 Regulations,

• (iii) by the installation of plant and machinery, to the extent that the plant and machinery falls within class 4 in the schedule of the 2000 Regulations, and

• (b) none of which is attributable to—

• (i) the combination, division or reorganisation of lands and heritages which were shown, in whole or in part, in different entries in the valuation roll for the day immediately prior to the day on which the alteration takes effect, ...

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) A mark included in an entry in the valuation roll under subsection (2) must be removed from the entry on the next occasion when the entry is altered by an assessor.

• (7) The Scottish Ministers may by regulations—

• (a) make provision about things that are, or are not, to be treated as a “building” for the purposes of this section,

• (b) modify the definition of “relevant increase” in subsection (5).

• (8) Before—

• (a) making regulations under subsection (7)(a), or

• (b) laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(b) before the Scottish Parliament,

the Scottish Ministers must consult such persons as they consider appropriate.

• (9) Regulations under subsection (7)—

• (a) may make different provision for different purposes,

• (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

• (10) Regulations under—

• (a) subsection (7)(a) are subject to the negative procedure,

• (b) subsection (7)(b) are subject to the affirmative procedure.

• (11) In subsection (3)(b)(ii), “enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act.

• (12) In subsection (5)(a), “the 2000 Regulations” means the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000.

3ZA

• (1) The proprietor, tenant or occupier of lands and heritages may make a proposal to the assessor who has the function of valuing the lands and heritages to alter the entry for those lands and heritages in the valuation roll in accordance with this section.

• (2) A proposal may be made in relation to an entry—

• (a) where the proprietor, tenant or occupier receives a notice under section 3(2) in relation to the entry, other than a notice sent following an alteration to the valuation roll under—

• (i) section 2(1A) as a result of a proposal or appeal made by the proprietor, tenant or (as the case may be) occupier, or

• (ii) section 2(3) as a result of an agreement between the proprietor, tenant or (as the case may be) occupier and the assessor,

• (b) where a person becomes the proprietor, tenant or occupier of the lands and heritages to which the entry relates,

• (c) on the ground that, since the entry was made, there has been a material change of circumstances,

• (d) on the ground that there is an error in the entry of the type referred to in section 2(1)(f).

• (3) A person may not make a proposal in pursuance of subsection (2)(a) where—

• (a) the notice under section 3(2) relates to an entry included in the valuation roll when it was made up under section 1(1), and

• (b) the details included in the entry are in accordance with an agreement in writing between that person and the assessor as to the details to be included in the entry.

• (4) A proposal may be made in pursuance of subsection (2)(b) whether or not any previous proprietor, tenant or occupier of the lands and heritages—

• (a) reached an agreement with the assessor in relation to the entry,

• (b) made a proposal to the assessor in relation to the entry,

• (c) appealed to the valuation appeal committee or the First-tier Tribunal for Scotland in relation to the entry.

• (5) A proposal must—

• (a) be made in writing,

• (b) set out how the person making the proposal wants the assessor to alter the entry.

• (6) The assessor may decide—

• (a) to alter the entry in accordance with—

• (i) the proposal, or

• (ii) an agreement in writing between the assessor and the person who made the proposal reached after the proposal was made,

• (b) to alter the entry other than in accordance with the proposal or such an agreement (including by either increasing or decreasing the rateable value shown in the entry),

• (c) not to alter the entry.

• (7) The Scottish Ministers may by regulations make provision for or about—

• (a) the period within which a proposal may be made,

• (b) the form in which a proposal is to be made,

• (c) information to be included in, and documents to be submitted with, a proposal,

• (d) notices to be sent by an assessor to the person who made the proposal or any other person with an interest in the lands and heritages to which the proposal relates,

• (e) fees payable in connection with a proposal (including provision about circumstances in which a fee may be repaid),

• (f) the day from which an alteration made to an entry in the valuation roll following a decision under subsection (6)(a) or (b) is to have effect,

• (g) such other matters in connection with the making of a proposal as the Scottish Ministers consider appropriate.

• (8) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(e) before the Scottish Parliament, the Scottish Ministers must consult—

• (a) such person or persons as appear to the Scottish Ministers to represent the interests of—

• (i) local authorities,

• (ii) assessors,

• (iii) the business sector, and

• (iv) other ratepayers,

as the Scottish Ministers consider appropriate,

• (b) such other persons as they consider appropriate.

• (9) Regulations under subsection (7)—

• (a) may make different provision for different purposes,

• (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

• (10) Regulations under subsection (7) are subject to—

• (a) the affirmative procedure, if they make provision under subsection (7)(e),

• (b) otherwise, the negative procedure.

• (11) In this section and section 3ZB, “proposal” means a proposal made under subsection (1).

3ZB

• (1) A person who is the proprietor, tenant or occupier of lands and heritages may appeal to the First-tier Tribunal for Scotland—

• (a) against a decision of the assessor, in relation to a proposal made by the person, under section 3ZA(6)(b) or (c),

• (b) if—

• (i) the person has made a proposal in relation to the entry,

• (ii) the period set out in regulations under subsection (7)(a) for an appeal to be made has begun, and

• (iii) the assessor has not made a decision under section 3ZA(6).

• (2) An appeal under subsection (1)(b) is to be treated as if it were an appeal against a decision under section 3ZA(6)(c).

• (3) An appeal under subsection (1)—

• (a) must be made within the period set out in regulations under subsection (7)(a) (and the First-tier Tribunal for Scotland may not allow it to be made after the end of that period),

• (b) may be withdrawn only with the permission of the First-tier Tribunal for Scotland (whether or not the appellant and the assessor have reached an agreement as to the alteration of the entry to which the appeal relates).

• (4) On an appeal under subsection (1), the First-tier Tribunal for Scotland—

• (a) is to decide what alterations (if any) the assessor is to make to the entry,

• (b) may (in particular) decide that the rateable value shown in the entry is to be either increased or decreased.

• (5) Subsection (6) applies where—

• (a) an appeal under subsection (1) relates to a proposal made in pursuance of section 3ZA(2)(c), and

• (b) it is proved that there has been a change of circumstance which has materially reduced the extent to which beneficial occupation of the lands and heritages to which the appeal relates can be enjoyed.

• (6) The First-tier Tribunal for Scotland may decide that the entry is to be altered even if it is not proved that the change of circumstances has affected the value of the lands and heritages to any specific extent.

• (7) The Scottish Ministers may by regulations make provision for or about—

• (a) the period within which an appeal under subsection (1) is to be made,

• (b) information to be included in, and documents to be submitted with, such an appeal,

• (c) circumstances in which such an appeal may be made only with the permission of the First-tier Tribunal for Scotland,

• (d) fees payable in connection with such an appeal (including provision about circumstances in which a fee may be repaid),

• (e) the procedure to be followed in such an appeal (including evidence which may be led),

• (f) the period within which such an appeal is to be disposed of,

• (g) such other matters in connection with such appeals as the Scottish Ministers consider appropriate.

• (8) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(d) before the Scottish Parliament, the Scottish Ministers must consult—

• (a) such person or persons as appear to the Scottish Ministers to represent the interests of—

• (i) local authorities,

• (ii) assessors,

• (iii) the business sector, and

• (iv) other ratepayers,

as the Scottish Ministers consider appropriate,

• (b) such other persons as they consider appropriate.

• (9) Regulations under subsection (7)—

• (a) may make different provision for different purposes,

• (b) may make incidental, supplementary, consequential, transitional, transitory or saving provision.

• (10) Regulations under subsection (7) are subject to—

• (a) the affirmative procedure, if they make provision under subsection (7)(d),

• (b) otherwise, the negative procedure.

8A

• (1) This section applies where—

• (a) a person (the “ratepayer”) is liable to pay the rates chargeable for a year, or part of a year, in respect of lands and heritages,

• (b) the rates are payable by instalments under section 8(1), and

• (c) the ratepayer fails to pay an instalment (the “missed instalment”) in accordance with that section.

• (2) The rating authority must give the ratepayer a notice (a “reminder notice”) setting out—

• (a) details of the missed instalment,

• (b) the effect of subsections (3) and (4), and

• (c) where the notice is the second reminder notice given to the ratepayer in respect of the rates due for the year, the effect of subsection (5).

• (3) The ratepayer must, within the period of 7 days beginning with the day on which the reminder notice is given to the ratepayer by the rating authority, pay the missed instalment and any other instalment which is due to be paid within that period.

• (4) If the ratepayer fails to comply with subsection (3)—

• (a) the rates are no longer payable by instalments, and

• (b) the unpaid amount of the total rates due for the year (or part of the year) becomes payable at the end of the period of 7 days beginning with the day on which the period mentioned in subsection (3) ends.

• (5) Where the ratepayer has already been given two reminder notices in respect of the rates due for the year—

• (a) subsections (2) to (4) do not apply,

• (b) the rates are no longer payable by instalments, and

• (c) the unpaid amount of the total rates due for the year (or part of the year) becomes payable on the day following the day on which the missed instalment was due to be paid.