A new First-tier Tribunal which will deal with Local Taxation appeals will be established on the 1st April 2023.The First-tier Tribunal for Scotland Local Taxation Chamber will take on the current functions of the Valuation Appeal Committees (VACs) and the Council Tax Reduction Review Panel.
Any appeals lodged before 1st April 2023 should continue to be submitted to the VACs or the Council Tax Reduction Review Panel.
The Chamber will hear six main types of appeals:
Non-Domestic Rates Appeals
The Assessors are responsible for maintaining the Valuation Roll which lists each non domestic property in a local authority area and gives their Net Annual Value and Rateable Value.
The Non Domestic Rates (Scotland) Act 2020 introduced a two stage appeal system. If you don’t agree with an entry in the Valuation Roll you must first send the Assessor a Proposal which advises the Assessor of the Valuation Roll entry that you consider to be incorrect. The Assessor will issue a Proposal Determination Date and issue their decision on or before the Proposal Determination Date.
The Assessor may decide to alter the entry in the Valuation Roll in accordance with the Proposal. Alternatively the Assessor may decide not to alter the entry in the Valuation Roll or may alter the entry other than in accordance with the Proposal. If you do not agree with Assessor’s refusal to amend the entry in the Valuation Roll or, if you do not agree with the amended entry you can appeal to the Local Taxation Chamber.
Appeals against Council Tax Banding
The Scottish Assessors are responsible for maintaining the council tax valuation list, which contains information relating to each domestic property in a local authority area and for the issue of council tax completion notices for new domestic dwellings. The Chamber will hear appeals regarding entries made by Assessors to the valuation list of domestic properties.
Council Tax Liability Appeals
The Chamber will also hear other council tax appeals such as the calculation of council tax liability, exemptions and discounts.
Water Charges Appeals
The Chamber will hear appeals against a Local Authority decision that water charges are payable or the calculation of water charges liability.
Council Tax Reduction Appeals
The Council Tax Reduction Review Panel (CTRRP) was established to hear appeals against how a local authority has calculated someone’s level of Council Tax Reduction. It provides an additional review function, beyond that provided by the relevant local authority and safeguards an individual’s right to administrative justice in relation to the Council Tax Reduction scheme. The functions of the CTRRP will transfer to the Chamber.
Penalty Notice Appeals
The Chamber will also hear appeals against civil penalties imposed as a result of a failure to comply with a Local Authority Information Notice, or an Assessor Information Notice.
The Local Taxation Chamber will consist of legal members, ordinary members (with surveyor rating experience) and ordinary members (with valuation experience). It will be headed up by Jacqui Taylor, the Chamber President who is responsible for the arrangement of business within the Chamber.
The Chamber President, Jacqui Taylor said:
“The Local Taxation Chamber will adopt a modern approach to processing council tax, water charges and rates appeals and will deal with appeals fairly and justly under the umbrella of the First- tier Tribunal.”
“I wish to acknowledge the hard work of everyone involved in the creation of the new Chamber and the related transfer Regulations. It is also appropriate to acknowledge the hard work of the Valuation Appeals Committees, Council Tax Reduction Review Panel members and secretaries over the years.”
“The time has come for the transition to a new and modernised appeal system. I am looking forward to the creation of the Local Taxation Chamber on 1st April 2023.”
Additional information can be found on the new Local Taxation Chamber website (www.localtaxationchamber.scot) which will go live from the 1st April 2023.