Part 5: Draft regulations transferring in the relevant functions and members of the Lands Tribunal for Scotland (in relation to valuation appeals) to the Upper Tribunal for Scotland
55. It is proposed that the functions of the LTS in section 1(3A-3BA) of the Lands Tribunal Act 1949, in relation to hearing appeals against rating assessments for non-domestic premises, are transferred to the Upper Tribunal for Scotland. Under section 1(3A), the Tribunal “may determine any appeal or complaint under the Valuation Acts (within the meaning of section 37(1) of the Local Government (Scotland) Act 1975) referred to it by a valuation appeal committee”.
56. It is intended that the Upper Tribunal for Scotland will hear first instance applications against rating assessments for non-domestic premises which hitherto have been heard by the LTS. The Upper Tribunal (comprising current LTS members and functions) will therefore sit as an initial appellate tribunal, though it will also hear appeals against decisions by the First-tier Tribunal not to remit cases.
57. The existing jurisdiction of the LTS in relation to hearing appeals against rating assessments for non-domestic premises will be removed.
58. The President of the Lands Tribunal for Scotland is also Chairman of the Scottish Land Court. The LTS members are a Queen’s Counsel and two Fellows of the RICS. The functions of the LTS under section 1(3A-3BA) of the Lands Tribunal Act 1949, in relation to hearing appeals against rating assessments for non-domestic premises, are to be transferred to the Upper Tribunal; as with the other transferring bodies, the Scottish Ministers may by regulations provide for some or all of the members of the LTS to transfer, if they are eligible to do so.
59. Taking into account the qualifications and experience that Upper Tribunal members will require to hear appeals that are currently heard by the LTS, a consultation on draft regulations setting out the eligibility criteria for members of the Upper Tribunal with surveyor experience was undertaken with key stakeholders in July 2021; the regulations are expected to be laid before Parliament in September 2021. Ministers consider it appropriate for the existing members to transfer.
60. Regulation 5(2) and (3) of the Scottish Tribunals (Eligibility for Appointment) Regulations 2015 permits legal members of the LTS to become legal members of the Upper Tribunal. It is anticipated that the President of the LTS will be assigned by the President of the Scottish Tribunals to sit in the Upper Tribunal.
See supporting documents for associated regulations.
Questions on Draft Regulations
Q4: Do you have any comments on the draft regulations relating to the proposed transfer of the LTS functions (in relation to valuation appeals) to the Upper Tribunal for Scotland in Annex D?
Q5: Are you content that the members of the LTS who deal with such rating appeals should transfer and become members of the Upper Tribunal for these purposes?
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