Draft regulations covering the transfer of council tax and rating appeals to the newly created Local Taxation Chamber of the First-tier Tribunal have been published for consultation.
The new chamber will take over the functions of the Council Tax Reduction Review Panel, along with those of the valuation appeals committees and the Lands Tribunal for Scotland relating to complex valuation appeals referred from the valuation appeal committees.
The Council Tax Reduction Review Panel, which hears appeals against calculations of levels of council tax reduction, will become listed as a tribunal in sched 1 to the Tribunals (Scotland) Act 2014. Its functions will then be transferred to the new chamber, with appeals in future to go to the Upper Tribunal. The functions of valuation appeals committees, and of the Lands Tribunal in relation to valuation appeals, will similarly be transferred to the new chamber.
Last week it was announced that the Lands Tribunal will be merged into a newly expanded Scottish Land Court.
The regulations now out for consultation effect the various transfers, and provide for the composition of the First-tier Tribunal and Upper Tribunal and the rules prescribing the practice and procedure to be followed in proceedings.
Click here to access the consultation. The deadline for responses is 28 November 2021.