Introducing greater flexibility in relation to the composition of the Upper Tribunal for Scotland when exercising valuation rating appeal functions

New statutory instrument

New regulations have been issued that include provision in relation to the composition of the Upper Tribunal for Scotland when exercising valuation rating appeal functions.

In force from 1 July 2023, the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023 (SSI.No.200/2023) make miscellaneous amendments to the suite of regulations that effected the transfer of functions of the Council Tax Reduction Review Panel and the Valuation Appeal Committees (VACs) to the Local Taxation Chamber of the First-tier Tribunal from 1 April 2023.

NB – prior to the transfer of functions, VACs dealt with appeals including those regarding entries made by assessors to the valuation list for domestic properties and some other council tax appeals (such as on calculation of council tax liability).

In particular, the regulations amend the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023 (SSI.No.47/2023) to introduce greater flexibility in relation to the composition of the Upper Tribunal when exercising the valuation rating appeal functions and to align it with the composition when hearing all other appeals.

SSI.No.200/2023 is available from legislation.gov.uk