
2020 No. 418
Rating And Valuation
The Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020
Made 4th December 2020
Coming into force 5th December 2020

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 13(1) and 42(2) of the Valuation and Rating (Scotland) Act 1956, and sections 35(2), 35(3) and 37(3) of the Local Government (Scotland) Act 1975, and all other powers enabling them to do so.

In accordance with section 37(4) of the Local Government (Scotland) Act 1975, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement
1 
This Order may be cited as the Valuation (Postponement of Revaluation) (Coronavirus) (Scotland) Order 2020 and comes into force on the day after the day on which it is made.
Postponement of revaluation
2 
In section 37(1) (general interpretation) of the Local Government (Scotland) Act 1975, in the definition of “year of revaluation”, for “2017-18” substitute “2023-24”.
Amendment of Valuation Timetable (Scotland) Order 1995
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Revocation
4 
The Valuation (Postponement of Revaluation) (Scotland) Order 2013 is revoked.
BEN MACPHERSON
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
4th December 2020