The Local Taxation Chamber will hear six 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.
Who are the members of the Local Taxation Chamber?
The Local Taxation Chamber will consist of legal members, ordinary members (with surveyor rating experience) and ordinary members (with valuation experience), headed up by the President of the Chamber Jacqui Taylor. A full list of members is available
here
What is a First Tier Tribunal .
The Tribunals (Scotland) Act 2014 created a new statutory framework for tribunals in Scotland. The Act created two new tribunals, the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland, known collectively as the Scottish Tribunals.
The First-tier Tribunal consists of a number of Chambers, each with its own jurisdiction and headed by a Chamber President.
The First-tier Tribunal for Scotland deals with first instance decisions. These are cases heard at a tribunal for the first time.
You can learn more about Tribunals here