Error & MCC

Section 3(4) of the Local Government (Scotland) Act 1975 provides that an appeal may be made at any time on the grounds “that there is such an error in the entry as is referred to in Section 2(1)(f)” of the Act. Section 2(1)(f) provides;

  • “. . . the assessor for any valuation area shall, as respects that area, at any time while the valuation roll is in force, alter the roll to correct any error of measurement, survey or classification or any clerical or arithmetical error in any entry therein;”

Material Change of Circumstances

Material Change of Circumstances is defined in Section 37(1) of the Local Government (Scotland) Act 1975;

  • “material change of circumstances” means in relation to any lands and heritages a change of circumstances affecting their value
    (a) and, without prejudice to the foregoing generality, includes any alteration in such lands and heritages, any relevant decision of the Lands Valuation Appeal Court or a valuation appeal committee the members of which are drawn from the valuation appeal panel serving the valuation area in which the lands and heritages are situated or the Lands Tribunal for Scotland under s.1(3A) of the Lands Tribunal Act 1949, and any decision of that Court, committee or Tribunal which alters net annual value or rateable value of any comparable lands and heritages,
    (b) but does not include any change—
    (i) in the rent of the lands and heritages (or any other lands and heritages), or
    (ii) in the level of valuations generally or in the value of lands and heritages generally;