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 four

Question 1

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


Avison Young.

Question 2

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


No less than 3 months in advance.

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.?


We are unclear if such a broad ‘description’ of future appeal hearings would be of significant use, although property sector is perhaps the most important e.g. ‘Retail subjects’, ‘Industrial subjects’ or perhaps even more detail such as ‘Supermarkets’, ‘Distilleries’.

Including any particular geography is of some use, but it is our view hearings should not be set up on a ‘per Assessor basis’. The ratepayer who may have subjects across Scotland would prefer appeals heard together, and not at the whim of local Assessor geography.

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.?


Cognisance of main holiday periods. No hearings to be scheduled where they would interfere with preparation e.g. a hearing scheduled for 10th Jan would be subject to significant disruption to preparation time over Christmas and New Year. Council tax hearing dates should be wholly separate from NDR.

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?


Given the Tribunals new referencing system, we would like to be provided with a full schedule of all AY appeals sitting at the Tribunal in order to update our internal system with that reference. The only hearing lists need to be expanded to include property description, address, agent name, RV and also possibly Assessors Ref Number. The SAA Executive is meeting with the SBRG (Scottish Business Ratepayers Group) to discuss programming of PDD's - there may be an opportunity to set up a group to then discuss agreed timings of appeal hearings.

Back to top