OpenLegislation

The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022

S.S.I. 2022/365 · Made 8 December 2022 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2026.

Tribunals And Inquiries

Made 8th December 2022

Laid before the Scottish Parliament 12th December 2022

Coming into force 1st April 2023

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 76(1) and (2) and paragraph 4(2) of schedule 9 of the Tribunals (Scotland) Act 2014f1 and all other powers enabling them to do so.

In accordance with section 76(3) of that Act, the Scottish Ministers have consulted the Lord President and, to the extent they considered appropriate, persons having an interest in the operation and business of the Scottish Tribunals.

In accordance with paragraph 4(3) of schedule 9 of that Act, the Scottish Ministers have consulted the President of Tribunals and such other persons as they considered appropriate.

Annotations to the whole text

Footnotes

f1

2014 asp 10.

Contents

  1. 1Citation and commencement
  2. 2Disapplication of the Upper Tribunal for Scotland Rules 2016
  3. 3Application of Rules in schedule 1
  4. 4Application of fees in schedule 2
  5. 5Form of appeal referral: schedule 3
  6. 5AApplication of Rules in schedule 4
  7. 6Revocation
  8. Signature
  9. Schedule 1: The Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022
  10. Part 1: Interpretation
  11. 1Interpretation
  12. Part 2: Role of the Upper Tribunal
  13. 2Purpose of the Upper Tribunal and overriding objective
  14. Part 3: General Powers and Provisions
  15. 3Making of references
  16. 4Notice of appeal against a decision of the First-tier Tribunal
  17. 5Confirmation of receipt of appeal
  18. 6Determination declined
  19. 7Delegation to staff
  20. 8Case management
  21. 8ACompatibility question under the 2024 Act - raising, intimation and notice
  22. 9Procedure for applying for and giving orders
  23. 10Failure to comply with rules etc.
  24. 11Dismissal of a party’s case
  25. 12Addition, substitution and removal of parties
  26. 13Expenses
  27. 14Fees
  28. 15Representation
  29. 16Supporters
  30. 17Administration of Oaths
  31. 18Calculating time
  32. 19Sending and delivery of documents
  33. 20Evidence and submissions
  34. 21Citation of witnesses and orders to provide further particulars, answer questions or produce documents
  35. 22Withdrawal of Party
  36. 23Chairing member
  37. 24Transitional and saving provisions
  38. Part 4: Hearings
  39. 25Decision with or without a hearing
  40. 26Hearings of the Tribunal
  41. 27Entitlement to attend a hearing
  42. 28Hearings in a party’s absence
  43. Part 5: Decisions
  44. 29Decision of the Upper Tribunal
  45. 30Enforcement of decisions
  46. 30AReference of compatibility question to the Court of Session
  47. 31Reviews
  48. Part 6: Appealing Decisions of the Upper Tribunal
  49. 32Appeal
  50. Schedule 2Schedule 2
  51. Schedule 3Schedule 3
  52. 1Particulars
  53. 2Paragraph 2
  54. 3Paragraph 3
  55. Schedule 4: VISITOR LEVY APPEALS
  56. Part 1: Interpretation
  57. 1Interpretation
  58. Part 2: Role of the Upper Tribunal
  59. 2Purpose of the Upper Tribunal
  60. Part 3: Procedure for Cases in the Upper Tribunal
  61. 3Notice of appeal against a decision of the First-tier Tribunal
  62. 4Response to the notice of appeal
  63. 5Appellant’s reply
  64. Part 4: General Powers and Provisions
  65. 6Case management
  66. 7Compatibility question under the 2024 Act – raising, intimation and notice
  67. 8Procedure for applying for and giving orders
  68. 9Failure to comply with rules etc.
  69. 10Dismissal of a party’s case
  70. 11Addition, substitution and removal of parties
  71. 12Orders for expenses
  72. 13Representatives
  73. 14Supporters
  74. 15Calculating time
  75. 16Sending and delivery of documents
  76. 17Disclosure of documents and information
  77. 18Evidence and submissions
  78. 19Citation of witnesses and orders to answer questions or produce documents
  79. 20Withdrawal
  80. 21Chairing member
  81. 22Venue for hearings
  82. 23Enforcement of decisions
  83. Part 5: Hearings
  84. 24Decision with or without a hearing
  85. 25Entitlement to attend a hearing
  86. 26Notice of hearings
  87. 27Public and private hearings
  88. 28Hearings in a party’s absence
  89. Part 6: Decisions
  90. 29Notice of decisions and reasons
  91. 30Remittance back to local authority or substitution by the Tribunal of its own decision: appeals in relation to operation of a visitor levy scheme, enforcement action and penalties
  92. 31Remittance back to local authority or substitution by the Tribunal of its own decision: appeals in relation to local authority assessment
  93. 32Reviews
  94. Part 7: Appealing Decisions of the Upper Tribunal
  95. 33Interpretation
  96. 34Application for permission to appeal a decision of the Upper Tribunal
  97. 35Upper Tribunal’s consideration of application for permission to appeal
  98. 36Reference of compatibility question to the Court of Session
  99. Part 8: Legal Aid
  100. 37Legal aid
  101. Explanatory note