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 C
Consultation questions
All questions in this consultation referring to fees means fees for non-domestic rating appeals lodged with the Local Taxation Chamber (LTC).
1. Should fees be introduced for appeals on non-domestic rating valuations?
Yes
No
Don’t know
Please give reasons for your answer
2. If fees for non-domestic rating appeals are introduced, should there be a single fee for all non-domestic rating appeals, or different levels of fees for non-domestic rating appeals?
A single fee for all appeals
Two levels of fees
More than two levels of fee
3. What would be an appropriate and affordable level of fee(s) to deliver the policy intention?
4. What should be the main basis for structuring fees if more than one level of fee were to be introduced?
Size of proposer - based on employees
Size of proposer – based on turnover
Size of proposer – based on employees and turnover
Rateable value of property
Other (please suggest)
Please give reasons for your answer
5. Should fees be refunded (in full or in part) in any of the following situations?
If the appeal is successful
If the appeal is withdrawn
If the appeal is decided without a hearing
6. Should an administration fee apply for the refunding of any fees?
No, an administration fee should not apply
Yes, an administration fee of a fixed amount should apply
Yes, an administration fee based on a percentage (%) of the fee should apply
Don’t Know
7. Do you think an exemption from paying the fee should be applied in the following situations?
The Assessor does not make a decision on a proposal by the Proposal Determination Date
The Assessor does not provide a Proposal Determination Date in writing within 70 days of the deadline for the Assessor to make a decision on the proposal
Please describe any other situations where an exemption from paying the fee should apply
8. Please share any other views or comments you have on any fees for appeals on non-domestic rating valuations
Contact
Email: ndr@gov.scot