Part 4: Draft regulations transferring in the functions of the CTRRP to the new Local Taxation Chamber of the First-tier Tribunal for Scotland
50. Section 28(2) of the 2014 Act provides the power for the Scottish Ministers to make regulations to transfer the functions of the listed tribunals in Schedule 1 of the 2014 Act, to the First-Tier Tribunal only; the Upper Tribunal only; or to the First-tier Tribunal and the Upper Tribunal.
Council Tax Reduction Review Panel
51. It is proposed that the functions of the CTRRP will transfer to the First-tier Tribunal for Scotland and will be allocated to the new Local Taxation Chamber.
52. The existing CTRRP will be abolished and thereafter decisions will be heard in the First-tier Tribunal.
53. A number of existing members of the CTRRP are already members of the First-tier Tribunal and will be eligible to be assigned to the Local Taxation Chamber with the agreement of the Chamber President and the President of the Scottish Tribunals, if they so wish. The remaining members of the CTRRP will not automatically transfer to the Scottish Tribunals as it is considered preferable that members of the same chamber are recruited using the same criteria. They will, however, be able to apply for appointment through the JABS.
54. With VACs due to move into the tribunal structure as well, transferring the CTRRP on 1 January 2023 will mean all council tax appeals in Scotland will be heard within the First-tier Tribunal.
See supporting documents for associated regulations.
Questions on Draft Regulations
Q3: Do you have any comments on the draft regulations relating to the transfer of functions of the CTRRP to the First-tier Tribunal in Annex C?
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