Transferred non-domestic rates appeals: survey responses

The functions of valuation appeal committees transferred to the local taxation chamber, first-tier tribunal, on 1 April 2023.


The Scottish Government has run a short technical survey on transferred non-domestic rates appeals. It ran from September to 13 October 2023.

The purpose of the survey is to assist the Local Taxation Chamber to schedule these appeals and ensure its work meets the needs and preferences of its users.

The survey was issued to the Scottish Rating Surveyors’ Forum and Scottish Ratepayers’ Forum however responses were not restricted to the Forums’ members only. 

Nine responses were received. They all agreed that their responses could be published.

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