Subordinate Legislation Committee, 28 Mar 2000

Meeting date: Tuesday, March 28, 2000

Official Report 122KB pdf

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Valuation Timetable (Scotland) Amendment Order 2000 (SSI 2000/76)

Are there any comments on this instrument?

The explanatory note to this order indicates that it amends the date by which an appeal against a rateable value must be lodged. It seems to suggest that the deadline has been brought forward from 15 December to 30 September. My understanding was that the Executive's policy was the opposite of that, namely, that it wanted to extend the period within which an appeal could be lodged, rather than to shorten it, which appears to be the effect of this instrument.

I hope that I am not speaking out of turn or from an imperfect reading of the instrument, but the note seems to conflict with my understanding, from reading the press, of the Executive's policy of allowing ratepayers a longer period within which to lodge an appeal. Perhaps that is a matter for the lead committee.

I read the explanatory note the other way. It states:

"At present the date is the later of two dates, one of which is 15th December in the year of revaluation. This Order substitutes for that date a reference to 30th September in that year."

This is the revaluation year. If both dates are in that year and 30 September is being substituted for 15 December, the period for appeal must be being shortened.

We can seek an Executive response on how the instrument is to be interpreted.

Would it be in order to bring this problem to the Executive's attention?

If what the Executive has told us in the past is correct, the explanatory note may be wrong.

It is open to us to seek clarification. Before we send our report to the lead committee, we will ask the Executive to confirm that the situation is as it seems to intend.