HC Deb 08 December 1980 vol 995 c273W
Mr. George Robertson

asked the Secretary of State for Scotland if he will list the years since 1950 in which there has been a rating revaluation in Scotland.

Mr. Younger

The first revaluation under the quinquennial system introduced by the Valuation and Rating (Scotland) Act 1956 was in 1961, and since then revaluations have been held in 1966, 1971 and 1978. Before 1961, valuation rolls were made up annually.