Publication - Consultation paper
Fees for appeals on non-domestic rating valuations: consultation
This consultation seeks views on the potential introduction of fees for appeals on non-domestic rating valuations lodged with Local Taxation Chamber of the First-tier Tribunal for Scotland.
Closed
This consultation closed 3 October 2025.
View this consultation on consult.gov.scot, including responses once published.
Annex B
Upper Tribunal for Scotland: Fees
The fees which apply to the proceedings before the Upper Tribunal are set out in Schedule 2 of The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022.
| Item | Fee payable |
|---|---|
| Applications etc. | |
| 1. On an appeal or complaint under section 1(3A) of the Lands Tribunal Act 1949 (valuation for rating)– | |
| (a) where the net annual value does not exceed £10,000 | £100 |
| (b) where the net annual value exceeds £10,000 but not £50,000 | £150 |
| (c) where the net annual value exceeds £50,000 but not £100,000 | £300 |
| (d) where the net annual value exceeds £100,000 | £500 |
| 2. On an appeal under section 1(3BA) of the Lands Tribunal Act 1949 (non-referral of valuation appeal or complaint) | £78 |
| Hearing Fees, etc. | |
| 3. On the hearing of a matter referred under section 1(3A) of the Lands Tribunal Act 1949 (valuation for rating)– | |
| (a) Where the amount is determined in terms of a lump sum– | £50 in respect of every £5,000 or part of £5,000 of such lump sum but not less than £155 for each day on which the Tribunal sits and not exceeding in any case £5,000 |
| (b) Where the amount is determined in terms of rent or other annual payment– | £50 in respect of every £500 or part of £500 of such rent or other annual payment but not less than £155 for each day on which the Tribunal sits and not exceeding in any case £5,000 |
| (c) Where there is a settlement as to amount, for each day on which the Tribunal sits | £155 |
| 4. On the hearing of any other application or appeal or reference including the hearing of preliminary pleas-in-law or legal debates in which no fee is payable by reference to an amount determined | £155 for each day on which the Tribunal sits |
| Miscellaneous fees | |
| 5. On certifying a copy of an order or determination of the Tribunal | £7.50 |
| 6. For each sheet of a copy of all or part of any document | £1.20 |
| 7. On a case for the decision of the Lands Valuation Appeal Court – an application for appeal by way of stated case (to include drafting of case and any necessary copies) | £55 |
| 8. On an application for the cancellation of a hearing | £75 |
| 9. On an application during the course of proceedings which is not specifically referred to in the above table of fees (eg an application for (i) an extension to the period in which answers or adjustments are required to be lodged, or (ii) the continuation or sisting of an application) | £35 |
Contact
Email: ndr@gov.scot