First tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure and Composition) (Miscellaneous Amendment) Regulations 2026: ICIA

Island Communities Impact Assessment

Name of Policy, Strategy or Service

The First-Tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure and Composition) (Miscellaneous Amendment) Regulations 2026 (“the draft amending instrument”).

Introduction

Summary of the aims, objectives and outcomes

The purpose of the draft amending instrument is to make technical amendments to the Procedure Rules and Composition Rules applicable to the Local Taxation Chamber (‘the LTC’). The LTC considers various appeals relating to non-domestic rates (“NDR”), water charges, civil penalties and council tax matters.

The purpose of the amendments to the Procedure Rules is to insert reference to the Valuations (Proposals Procedure) (Scotland) Regulations 2025, which will come into force on 1 April 2026 and make provision as to the making of proposals by proprietors, tenants and occupiers of lands and heritage for alteration of entries in the valuation roll for non-domestic rates. In addition, the draft instrument also allow an appellant to withdraw an appeal without first requiring a request to be made to the LTC.

The purpose of the amendments to the Composition Regulations is to provide a non-exhaustive list of procedural or incidental matters which can be considered by a single legal member, judicial member or the Chamber President of the LTC sitting alone.

Data Gathering and Key Findings

The proposed amendments to the Procedure Rules and Composition Regulations are administrative in nature. It is therefore anticipated that the impact on the islands will be neutral.

The proposed amendments do not affect the ability of appellants across the country to exercise a right of appeal to an independent tribunal in respect of the various matters considered by the LTC. The First-tier Tribunal has the ability to hold hearings throughout Scotland and also the ability to hold hearings virtually. The LTC takes all circumstances into account when deciding on an appropriate venue for the appeal to be held at.

Appeals made to the LTC do not currently attract a lodging fee. As is the case with civil court fees more generally, a full public consultation will be undertaken if any changes or introduction of fees were to be proposed, which will include the full impact assessment process.

Consultation and engagement

In accordance with section 11(2) and paragraph 4(3) of schedule 9 of the 2014 Act, Scottish Ministers have consulted the President of the Scottish Tribunals and such other persons as they considered appropriate prior to making these Regulations.

Scottish Ministers have engaged with the Temporary Chamber President of the LTC regarding these amendments . Stakeholders with an interest in the operation of NDR appeals in the LTC were also asked for their views and no concerns have been raised with the proposed approach.

Assessment

The policy intention is to make the necessary consequential changes stemming from the Valuations (Proposals Procedure) (Scotland) Regulations 2025 and allow the resources of the LTC to be deployed as efficiently as possible. The policy intention in respect of the Procedural Regulations amendments is also to allow for a more efficient withdrawals process.

Amendments to the Composition Regulations seek to facilitate the efficient use of the LTC’s resources by providing a non-exhaustive list of preliminary or incidental matters to be determined by a single legal member, judicial member or the Chamber President sitting alone. This has the further advantage of allowing decisions in the matters to be addressed as promptly as possible.

The proposed amending instrument is therefore administrative and technical in nature and is not likely to have an effect on an island community which is significantly different from its effect on other communities.

Conclusion

The Scottish Government has formed an opinion that the draft amending instrument is not likely to have an effect on an island community which is significantly different from its effect on other communities (both mainland and other island communities).

The draft amending instrument is administrative and technical in nature, and it is anticipated that there are no provisions within it which would affect an island community differently to other island communities or other communities.

Screening ICIA completed by: Alasdair Thomson

Position: Senior Policy Adviser

Date: 7 October 2025

ICIA authorised by: Ryan McRobert

Position: Deputy Director Civil Law and Legal Systems

Signature:

Date: 12 December 2025