About Local Taxation Chamber

Our Role

The tribunal hears and determines appeals that are made by ratepayers and council tax payers in relation to Non-Domestic Rates, Council Tax, Water Charges, Council Tax Reduction and Penalty Notices.

The functions of the existing Valuation Appeal Panels and the Council Tax Reduction Review Panel (CTRRP) will transfer to the Chamber on 1st April 2023.

Members of the Local Taxation Chamber

The Chamber President is Jacqui Taylor.

The term Chamber when used in our guidance and on this website refers to the organisation itself, its administration and its judiciary. The Chamber administration is carried out by staff of the Scottish Courts and Tribunals Service.

Members of the Chamber comprise legal members, ordinary members (with surveyor rating experience) and ordinary members (with valuation experience). When they consider and decide a case they are referred to as a tribunal.

Under the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023, a tribunal may comprise the Chamber President or legal member and either one or two ordinary members. In the case of a council tax non list (liability case) and council tax reduction appeal the tribunal may consist of a legal member alone.