Make An Appeal

New guidance has been published regarding witnesses providing evidence by telephone or video when located in a country outside the UK. For more information, please see our taking of oral evidence from persons located overseas in tribunal proceedings .

There are 10 different types of appeals across 3 areas.

Non-Domestic Rates Appeals

The Assessors are responsible for maintaining the Valuation Roll which lists each non-domestic property in a local authority area and gives their Net Annual Value and Rateable Value. 
        
        The Non-Domestic Rates (Scotland) Act 2020 introduced a two stage appeal system. If you don’t agree with an entry in the Valuation Roll you must first send the Assessor a Proposal which advises the Assessor of the Valuation Roll entry that you consider to be incorrect. 
        
        The Assessor will issue a Proposal Determination Date and issue their decision on or before the Proposal Determination Date.
        
        The Assessor may decide to alter the entry in the Valuation Roll in accordance with the Proposal. Alternatively the Assessor may decide not to alter the entry in the Valuation Roll or may alter the entry other than in accordance with the Proposal. If you do not agree with Assessor’s refusal to amend the entry in the Valuation Roll or if you do not agree with the amended entry you can appeal to the Local Taxation Chamber.  

        In complex or highly technical appeals applications can be made to the Tribunal for an appeal to be referred to the Upper Tribunal. If the Tribunal has decided not to refer an appeal to the Upper Tribunal an appeal against that decision can be lodged direct with the Upper Tribunal.

Upper tribunal for Scotland

Notes on completing Form A Notice of Appeal Form A

Non-Domestic Rates Complaints

The Assessors are responsible for maintaining the Valuation Roll which lists each non-domestic property in a local authority area and gives their Net Annual Value and Rateable Value. A complaint to the Local Taxation Chamber can be made about an entry in the Valuation Roll if you have interest but are not the proprietor, tenant or occupier of the property concerned.

Notes on completing Form B(23) Notice of Complaint Form B(23)

Non-Domestic Rates Penalty Notice Appeals
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The Chamber will also hear Non-Domestic Rates Penalty Notice appeals. 
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Non-Domestic Rates Penalty Notice Appeals - Notes on completing Form E Non-Domestic Rates Penalty Notice Appeals - Notice of Appeal Form E

Appeals against Council Tax Banding

The Scottish Assessors are responsible for maintaining the council tax valuation list, which contains
        information relating to each domestic property in a local authority area. 
        
        The Chamber will hear appeals regarding entries made by Assessors to the valuation list of domestic properties

Notes on completing Form C-4b Notice of Appeal Form C-4b

Invalid Council Tax Banding Appeals

Council tax Banding Proposals must be sent to the Assessor within 6 months of the date that you first become liable to pay council tax for the Property. If you sent your Proposal to the Assessor more than six months after this date the Assessor will find that the Proposal is invalid. The Assessor will send you a Notice advising that the Proposal was invalid. The Assessor may also determine that Proposals are invalid due to lack of title or lack of information.

Notes on completing Form C-4a Notice of Appeal Form C-4a

Council Tax Liability Appeals (Calculation of Council Tax Liability, Exemptions and Discounts)
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The Chamber will also hear other council tax appeals such as the calculation of council tax liability, exemptions and discounts.
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Council Tax Liability Appeals (Calculation of Council Tax Liability, Exemptions and Discounts) - Notes on completing Form C1 Council Tax Liability Appeals (Calculation of Council Tax Liability, Exemptions and Discounts) - Notice of Appeal Form C1

Council Tax Reduction Appeals

The Council Tax Reduction Review Panel (CTRRP) was established to hear appeals against how a local
        authority has calculated someone’s level of Council Tax Reduction. It provides an additional review function, beyond that provided by the relevant local authority and safeguards an individual’s right to administrative justice in relation to the Council Tax Reduction scheme. The functions of the CTRRP will transfer to the Chamber.

Notes on completing Form D Notice of Appeal Form D

Council Tax Completion Notice Appeals

Completion Notices for new buildings are issued by the Assessor. The Completion Notice details the date erection of the Property is to be treated as completed.  The Chamber will hear Completion Notice appeals.

Notes on completing Form C3 Notice of Appeal Form C3

Council Tax Penalty Notice Appeals
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The Chamber will also hear Council Tax Penalty Notice appeals.
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Council Tax Penalty Notice Appeals - Notes on completing Form C2 Council Tax Penalty Notice Appeals - Notice of Appeal Form C2

Water Charges Appeals
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The Chamber will hear appeals against a Local Authority decision that water charges are payable or the calculation of water charges liability.
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Water Charges Appeals - Notes on completing Form C5 Water Charges Appeals - Notice of Appeal Form C5

Non-Domestic Rates Appeals

Non-Domestic Rates Complaints

Non-Domestic Rates Penalty Notice Appeals

Appeals against Council Tax Banding

Invalid Council Tax Banding Appeals

Council Tax Liability Appeals (Calculation of Council Tax Liability, Exemptions and Discounts)

Council Tax Reduction Appeals

Council Tax Completion Notice Appeals

Council Tax Penalty Notice Appeals

Water Charges Appeals