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 seven

Question 1

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


Scottish Assessors Association (SAA).

Question 2

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


The SAA believe that the Local Taxation Chamber should publish a rolling 12-month list of hearing dates for both Council Tax and Non-Domestic Rating. It would also be helpful if the Local Taxation Chamber could liaise with Assessors regarding citation programmes in order to maximise efficiency in use of resource.

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.?


At a minimum, the programme should indicate the valuation area and whether the hearing is for Council Tax or Non-Domestic Rating, appeal type and year (e.g., Revaluation, Running Roll), property type (e.g., shops, offices) and anticipated number of cases. It would also be helpful to be able to filter cases by hearing date or by valuation area.

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.?


Non-Domestic Hearings and Council Tax hearings from the same valuation area should not be cited on the same dates. There also needs to be a sufficient gap between hearings for the same valuation area irrespective of hearing type (e.g. A Non-Domestic Hearing should not be on the day after a Council Tax). Ideally a gap of three weeks should be allowed between hearings.  Consideration should also be given to avoiding dates where information provision requirements may fall during holiday periods (e.g. Christmas and New Year).

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?


A planned programme is essential for the disposal of the appeals. It is also important that each hearing is limited to a single valuation area. The model of citing multiple areas for a single date as has been the case for 30th November 2023 and 14th December 2023, has led to issues appointing legal representation. In addition, a case originally listed for hearing on the 14th December 2023 on the Local Taxation Chamber website, was later moved to the 21st December 2023 and then subsequently moved to the 8th January 2024. It is important that cases should not be added or removed from hearing lists after publication as this causes significant issues with workload planning. Notice of hearings should also be issued as soon as possible after listings appear on the Local Taxation Chamber website.  It is essential that Assessors are kept up to date with any appeals that are withdrawn or not being pursued as they are required to report to the Scottish Government on the number of outstanding Running Roll appeals.

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