SP Bill 44 Session 5 (2019) 2 Non-Domestic Rates (Scotland) Bill Part 2—Administration and enforcement of non-domestic rates P ART 2 A DMINISTRATION AND ENFORCEMENT OF NON - DOMESTIC RATES Valuation roll 2 Revaluation years 5 In section 37(1) of the 1975 Act (general interpretation), in the definition of “year of revaluation”— (a) for “2017-18” substitute “2022-23”, (b) for “fifth” substitute “third”. 3 New or improved properties: mark in valuation roll 10 After section 2 of the 1975 Act insert— “2A Mark in valuation roll for new or improved properties (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 15 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 20 buildings or parts of a building, and (b) none of those buildings or parts of a building 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. (4) An entry in the valuation roll relates to improved lands and heritages if— 25 (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— 30 (a) which is caused, in whole or in part, 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, and (b) none of which is attributable to— (i) the combination, division or reorganisation of lands and heritages 35 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, or (ii) a change in the way the lands and heritages are being used.