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.

Response eight

Question 1

Please tell us which organisation you represent (providing this information is optional).



Question 2

How far in advance do you think the Scottish Tribunals should aim to publish hearing dates?


As early as possible. I would suggest at least 35 days notice with both parties submitting their evidence and reports at least 5 working days before the hearing date to allow members of the Tribunal to review the case/

Question 3

If is not possible to publish the full detail of individual upcoming hearings far in advance, what detail about the hearings would be of most use, for instance: property type, area, etc.?


Where there is a challenge on the SAA scheme of valuation it is the Guidance Note Author (or a member of his Group) who should be responsible for providing evidence on the scheme in the first instance irrespective of the valuation area in which the appeal is in. Of course, a valuer within the Board area may provide factual evidence on a particular subject.

Question 4

Are there particular dates when you think that hearings should not be scheduled, for instance: days when Council Tax hearings in the same area are scheduled, particular dates in a revaluation cycle, etc.?


The dates of NDR Appeals and Council Tax Appeals should be kept separate. Otherwise dates around the traditional holiday periods and Easter and Christmas should be avoided

Question 5

It is intended that the previous stakeholder group for the transfer of valuation appeal committees to Scottish Tribunals be reconvened to ensure ongoing dialogue with the Local Taxation Chamber President.  If you would like to join or to continue to be a member this group, please tell us here.


Yes I would be interested in joining or continuing my membership of this group.

Question 6

Is there anything else you would like to tell us in relation to transferred non-domestic rates appeals?


It would be advantageous to 'group' certain categories or sectors together where they are of a 'national' interest. For 'local' bulk class appeals these could be dealt with on an Assessor office basis.

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