The Valuation Roll and Valuation Notice (Scotland) Order 1989

• Citation: S.I. 1989/2385
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) This Order may be cited as the Valuation Roll and Valuation Notice (Scotland) Order 1989 and shall come into force on 30th December 1989.

(2) In this Order, unless the context otherwise requires—

“the 1928 Act ” means the Rating and Valuation (Apportionment) Act 1928( );

“the 1956 Act ” means the Valuation and Rating (Scotland) Act 1956( );

“the 1970 Act ” means the Valuation for Rating (Scotland) Act 1970( );

“the 1975 Act ” means the Local Government (Scotland) Act 1975;

“the 1986 Act ” means the Salmon Act 1986( );

“the 1987 Act ” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987( ).

Section 2 Form of valuation roll

Any valuation roll which comes into force on or after 1st April 1990 shall be in tabular form and shall include the following information in respect of any lands and heritages shown therein:—

(a) the description and situation of those lands and heritages;

(b) the name or names of the proprietor, tenant and occupier of those lands and heritages, as appropriate, together with their designations as such;

(c) the net annual value of those lands and heritages as ascertained under section 6(8) of the 1956 Act( );

(d) the rateable value of those lands and heritages within the meaning of section 6(9) of the 1956 Act( ), except in the case mentioned in (e) below;

(e) if those lands and heritages are such as are mentioned in section 7B of the 1956 Act( ) (buildings used for breeding and rearing of horses), the amount which is required to be taken as their rateable value in terms of that section and a note to that effect;

(f) the date of taking effect of any alteration in the valuation roll relating to those lands and heritages made under section 2 of the 1975 Act which is required to be stated in the valuation roll by subsection (2) of that section( );

(g) any apportionment note within the meaning of paragraph 2 of Schedule 1 to the 1987 Act relating to those lands and heritages which is required to be entered in the valuation roll by paragraph 10 of that Schedule;

(h) the date of taking effect of any alteration to an entry in the valuation roll relating to those lands and heritages which is required to be shown in the valuation roll by paragraph 13 of Schedule 1 to the 1987 Act (alterations consisting of an addition, deletion or amendment of an apportionment note referred to in (g) above);

(i) if those lands and heritages are industrial or freight-transport lands and heritages within the meaning of section 3 or 5, as read with section 9, of the 1928 Act—

(i) any distinguishing mark or other indication required to be shown in the valuation roll by section 9(5)( ) or (7) of that Act; and

(ii) any apportionment made by the assessor in pursuance of section 9(6) or (7) of that Act which is required to be shown in the valuation roll by section 9(8) of that Act;

(j) if those lands and heritages are such as are mentioned in section 1 of the 1970 Act( ) (buildings used for livestock production), the distinguishing mark or other indication to that effect which is required to be shown in the valuation roll by section 1(7) of that Act;

(k) if those lands and heritages consist of a salmon fishery which falls to be entered in the valuation roll in pursuance of section 11(2) or (3) of the 1986 Act (cases where the assessor is required, on certain requests being made to him, to value the fishery and enter it in the valuation roll), a note to that effect.

Section 3 Form of valuation notice

(1) The notice which an assessor is required to issue in pursuance of section 3(2) of the 1975 Act (the “valuation notice”) in respect of an entry relating to lands and heritages in a valuation roll in force on and after 1st April 1990 shall be in tabular form and include the information which is required to be shown in the valuation roll in respect of those lands and heritages by article 2 above.

(2) The valuation notice shall also include the information contained in the Schedule to this Order, or in words to the like effect, unless the valuation notice relates to an alteration made in the valuation roll—

(a) pursuant to an agreement reached under section 2(3) of the 1975 Act( ), and the valuation notice is issued to the party who reached that agreement with the assessor; or

(b) pursuant to a decision of the valuation appeal committee, the Lands Tribunal for Scotland or the Lands Valuation Appeal Court.

Section 4 Revocation

The Valuation Roll and Valuation Notice (Scotland) Order 1984( ) is hereby revoked, except insofar as the forms prescribed therein fall to be used in connection with alterations to a valuation roll in force at the date of coming into force of this Order.