The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023

These Regulations may be cited as the First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023.

With the exception of regulation 4, these Regulations come into force on 1 April 2023.

Regulation 4 comes into force on 1 October 2023.

a notice of appeal was lodged—

the appeal has not been withdrawn or otherwise disposed of.

a person made a proposal for alteration of a valuation list in accordance with regulation 5 of the 1993 Regulations,

the proposal has not been withdrawn or otherwise disposed of,

the assessor is of the opinion that the proposal is not well-founded, and

the date on which the assessor is required to refer the disagreement between him and the proposer as an appeal to the relevant local valuation panel, in accordance with regulation 15 of the 1993 Regulations, has been reached or has passed.

the valuation appeal committee constituted under section 29(1) of the 1994 Act which made the decision that a party is seeking to appeal, or

where the party seeking to appeal has requested that the committee specified in (a) agree to prepare such a stated case and it has within 28 days either declined or not responded to that request, the First-tier Tribunal for Scotland.

the appeal continues, but

subject to paragraph 17, the appeal is to be treated as an appeal from the First-tier Tribunal to the Lands Valuation Appeal Court.

any appeal on or after 1 April 2023 is to be to the Upper Tribunal as if the decision had been made by the First-tier Tribunal, and

the appeal is to be an appeal from the First-tier Tribunal for the purposes of section 46(1) of the 2014 Act.

any such appeal on or after 1 April 2023 is to be to the Upper Tribunal, and

is to be treated as if the decision had been made by the First-tier Tribunal.

The Lands Tribunal Act 1949 is amended in accordance with subparagraphs (2) and (3).

In section 1 (establishment of the Lands Tribunal for Scotland and jurisdiction)—

In section 8 (interpretation) after the entry for “arbitrator” insert—

• ““First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.

The Valuation and Rating (Scotland) Act 1956^f1 is amended in accordance with subparagraphs (2) and (3).

In section 14 (stated case to Lands Valuation Appeal Court to set forth reasons for decision) for “Valuation Appeal Committee” substitute “First-tier Tribunal for Scotland”.

In section 43 (interpretation)—

The Local Government (Financial Provisions) (Scotland) Act 1963^f1 is amended in accordance with subparagraphs (2) and (3).

In section 15 (proceedings in appeals)—

In section 26 (interpretation) after the entry for “the Act of 1958” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

The Local Government (Scotland) Act 1966^f1 is amended in accordance with subparagraphs (2) and (3).

In section 22 (complaints regarding omissions from the valuation roll)—

In section 23(1) (amendment of section 7 of the Valuation of Lands (Scotland) Amendment Act 1879) after “Valuation Appeal Committee” insert “or the First-tier Tribunal for Scotland”.

The Local Government (Scotland) Act 1975^f1 is amended in accordance with subparagraphs (2) to (6).

In section 2 (alterations to valuation roll which is in force)—

In section 3ZA (proposal to alter entry in valuation roll) in paragraph (c) of subsection (4), after “valuation appeal committee” insert “or the First-tier Tribunal for Scotland”.

In section 3ZB (appeal to valuation appeal committee)—

In section 37(1) (general interpretation)—

The Rating (Disabled Persons) Act 1978^f1 is amended in accordance with subparagraphs (2) and (3).

In section 4(8) (rebates for lands and heritages with special facilities for disabled persons) —

In section 5(7) (rebates for institutions in Scotland for the disabled)—

In section 8(1) (interpretation) after the entry for “disabled person” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

The Local Government Finance Act 1992^f1 is amended in accordance with subparagraphs (2) to (9).

In section 80(8)(d) (reduced amounts) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

In section 81 (appeal to valuation appeal committee)—

In section 82 (appeal procedure)—

In section 87(6) (alteration of lists) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

In section 99(1) (Interpretation of Part II) the entry for “valuation appeal committee” is repealed.

In section 116(1) (interpretation) after the entry for “financial year” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

In paragraph 3(2) of schedule 3 (penalties) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland”.

In paragraph 2 of schedule 6 (completion of new buildings: Scotland) in both places where it appears for “valuation appeal committee” substitute “First-tier Tribunal for Scotland”.

The Local Government etc. (Scotland) Act 1994^f1 is amended in accordance with subparagraphs (2) to (4).

In section 27(6C)(b) (valuation areas and authorities and appointment of assessors etc.) for “a valuation appeal committee constituted in relation to the area of the local authority which appointed the assessor” substitute “the First-tier Tribunal for Scotland”.

In section 29 (valuation appeal panels and valuation appeal committees)—

In section 61 (interpretation of Part 1) after the entry for “existing local authority” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

The Water Industry Act 2002^f1 is amended in accordance with subparagraphs (2) and (3).

In section 37(3)(b)(i) (collection of charges by local authority) for “a valuation appeal committee (constituted under section 29 of the 1994 Act)” substitute “the First-tier Tribunal for Scotland”.

In section 70 (interpretation) after the entry for “financial year” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

The Non-Domestic Rates (Scotland) Act 2020^f1 is amended in accordance with subparagraphs (2) and (3).

In section 31 (penalties under section 30: appeals and enforcement) in all places where “a valuation appeal committee” or “the valuation appeal committee” appears substitute “the First-tier Tribunal for Scotland”.

In section 34 (penalties under section 33: appeals) in all places where “a valuation appeal committee” or “the valuation appeal committee” appears substitute “the First-tier Tribunal for Scotland”.

In section 42 (interpretation) before the first entry insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014,”.

The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992^f1 are amended in accordance with subparagraphs (2) and (3).

In regulation 1(2) (citation, commencement and interpretation)—

In regulation 2(b)(ii) (information in valuation lists) after “committee” insert “, the First-Tier Tribunal for Scotland, the Upper Tribunal for Scotland”.

The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992^f1 are amended in accordance with subparagraphs (2) and (3).

In regulation 1(2) (citation, commencement and interpretation)—

In regulation 26 (collection of penalties)—

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993^f1 are amended in accordance with subparagraphs (2) to (9).

In regulation 2 (interpretation)—

In regulation 3 (interpretation of Part II)—

In regulation 5(9)(a) (circumstances and periods in which proposals may be made)—

In regulation 8(2) (proposals treated as invalid-lack of title or out of time)—

In regulation 9 (proposals treated as invalid-lack of information)—

In regulation 10 (proposals treated as invalid-appeals)—

For regulation 15 (disagreement as to proposed alteration) substitute—

“Appeal in the event of disagreement as to proposed alteration

15.

(1)

Where the assessor is of the opinion that a proposal is not well-founded and it is not withdrawn they must, in accordance with the time periods specified in paragraph (3), serve on the proposer a notice complying with paragraph (2).

(2)

A notice under paragraph (1) must—

(a)

state the opinion of the assessor that the proposal is not well-founded;

(b)

specify the basis on which the assessor has concluded that the proposal is not well-founded;

(c)

advise the proposer of their right of appeal to the First-tier Tribunal for Scotland under paragraph (4) and of the effect of paragraphs (5) and (6).

(3)

A notice under paragraph (1) must be served on the proposer—

(a)

where no notice in respect of the proposal has been served on the proposer under regulation 8(1) or 9(1), before the end of the period of six weeks beginning with the date on which the proposal was served on the assessor;

(b)

where the assessor has served a notice under regulation 8(1) in respect of a proposal, before the end of the period of six weeks beginning with the date on which—

(i)

the assessor withdrew that notice; or

(ii)

the proposer’s appeal against that notice was finally resolved in their favour;

(c)

where the assessor has served a notice under regulation 9(1) in respect of a proposal, before the end of the period of six weeks beginning—

(i)

where the assessor has been satisfied that they have been supplied with all the information specified in that notice, with the last date on which any of that information was supplied to them; or

(ii)

in any other case, with the date on which the proposer’s appeal against that notice was finally resolved in their favour;

(d)

where a proposal has been adopted by a person under regulation 11(3), before the end of the period of six weeks beginning with the date on which that person intimated to the assessor his wish to adopt the proposal.

(4)

Where a proposal has not been accepted as well-founded by the assessor and has not been withdrawn the proposer may in accordance with paragraph (6) refer the disagreement between him and the assessor about the accuracy of the list as an appeal to the First-tier Tribunal for Scotland.

(5)

But no appeal under paragraph (4) may be made in respect of—

(a)

a proposal that has been appealed under regulation 10(1), unless that appeal found in favour of the proposer, or

(b)

a proposal treated by the assessor as invalid by virtue of regulation 8(3) or 9(4).

(6)

An appeal under paragraph (4) must be served on the First-tier Tribunal for Scotland—

(a)

before the end of the period of six weeks beginning with—

(i)

the date on which service of the notice in paragraph (1) was required, whether or not such service is made, or

(ii)

1st April 2023,

whichever is the later, and

(b)

in accordance with the procedural rules of that Tribunal.”.

Regulations 22 to 24 and Part IV are revoked.

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005^f1 is amended in accordance with subparagraphs (2) and (3).

In article 1 (citation, commencement and interpretation) after the entry relating to “office purposes” insert—

• ““the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;”.

For article 10 (appeals and complaints) substitute—

“The First-tier Tribunal for Scotland may hear and determine appeals and complaints under the Valuation Acts in relation to any assessment of the lands and heritages valued by virtue of this Order.”.

The Water Services Charges (Billing and Collection) (Scotland) Order 2010^f1 is amended in accordance with subparagraphs (2) to (4).

In article 1(2) (interpretation)—

In article 9(1) (appeals) for “a valuation appeal committee” substitute “the First-tier Tribunal for Scotland (established by section 1 of the Tribunals (Scotland) Act 2014);”.

In article 10 (appeals)—

The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020^f1 is amended in accordance with subparagraphs (2) and (3).

In article 9(1) (appeals)—

In article 10 (appeals procedure)—