
1 

(1) This Order may be cited as the Valuation and Rating (Coronavirus) (Scotland) Order 2021 and comes into force on the day after the day on which it is made.
(2) This Order has effect from 1 April 2021.
2 
In this Order—
 “the 1975 Act” means the Local Government (Scotland) Act 1975,
 “assessor” means an assessor appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994 and includes a depute assessor,
 “date” means any day on or after 1 April 2021,
 “lands and heritages” has the meaning prescribed by and under section 42 (interpretation) of the Lands Valuation (Scotland) Act 1854,
 “rateable value”, in relation to lands and heritages and a particular date, means—
(a) in the case of part residential subjects, the rateable value entered in the valuation roll made up under section 1 (the valuation roll and revaluation) of the 1975 Act for that date and apportioned to the non-residential use of those subjects, and
(b) in any other case, the rateable value entered in that valuation roll for that date in respect of those lands and heritages,and includes a rateable value so entered with retrospective effect, and
 “valuation roll” means a valuation roll made up on 1 April 2017 and maintained by the assessor for each valuation area under Part 1 of the 1975 Act.
3 

(1) The lands and heritages specified for the purposes of section 6(1) of the 1975 Act are any lands and heritages in Scotland in respect of which a relevant determination is made.
(2) For the purposes of this Order, a relevant determination means calculation of a rateable value or altered value to lands and heritages, or some part of lands and heritages, for the purposes of any new or altered entry in the valuation roll.
(3) For the purposes of this Order, a relevant determination does not include a determination as to whether lands and heritages, or some part of lands and heritages, are or are not to be included in the valuation roll.
4 

(1) For the purposes of section 6(1) of the 1975 Act, the rateable value of any specified lands and heritages must be determined in accordance with this article.
(2) In calculating the rateable value of any specified lands and heritages, no account is to be taken of any matter arising on or after 1 April 2021 that is (whether directly or indirectly) attributable to coronavirus.
(3) But paragraph (2) does not apply to the physical state of the lands and heritages in respect of which the determination is made, including whether that state affects the mode or category of occupation of the lands or heritages (which, accordingly, is a matter that may be taken into account in making a relevant determination, whether or not it is attributable to coronavirus).
(4) For the purposes of this Order, matters attributable to coronavirus include (but are not limited to)—
(a) anything done by any person—
(i) with a view to compliance with any legislation which concerns the incidence or spread of coronavirus,
(ii) with a view to compliance with any legislation for reasons relating to the incidence or spread of coronavirus, or
(iii) in response to, or otherwise in consequence of, any advice or guidance given by a public authority relating to the incidence or spread of coronavirus, and
(b) any change—
(i) in the rent of the lands and heritages in respect of which a relevant determination is made (or any other lands and heritages) that is attributable to coronavirus, or
(ii) in the level of valuations generally or in the value of lands and heritages generally that is attributable to coronavirus.
(5) In this article—
 “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2),
 “specified lands and heritages” means the lands and heritages specified for the purposes of section 6(1) of the 1975 Act in article 3 of this Order.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
30th November 2021