The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022

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• (1) The First-tier Tribunal may give an order on the application of one or more of the parties or on its own initiative.

• (2) An application for an order may be made—

• (a) by sending or delivering a written application to the First-tier Tribunal, or

• (b) orally during the course of a hearing.

• (3) An application for an order must include the reasons for making that application.

• (4) Unless the First-tier Tribunal considers that there is good reason not to do so, the Tribunal must send written notice of any order to each party to the case.

• (5) If a party sent notice of the order under paragraph (4) wishes to challenge the order, the party may do so by applying for another order which amends, suspends or sets aside the first order.

Failure to comply with rules etc

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• (1) An irregularity resulting from a failure to comply with any requirement in these Rules, a practice direction or an order does not of itself render void the proceedings or any step taken in the proceedings.

• (2) If a party has failed to comply with a requirement in these Rules, a practice direction or an order, the First-tier Tribunal may take such action as it considers just, which may include—

• (a) waiving the requirement,

• (b) requiring the failure to be remedied, or

• (c) exercising its power under rule 6 (dismissal of a case).

Disposal of an appeal without a hearing

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• (1) An appeal under this Part may be disposed of on the basis of written representations, without a hearing, if—

• (a) all the parties have given their agreement in writing, and

• (b) the First-tier Tribunal considers that it is able to decide the matter without a hearing.

• (2) Where it appears to the First-tier Tribunal that an appeal is capable of being determined without a hearing it shall seek the written agreement of the parties to proceed on this basis.

• (3) Any party may, with or without the agreement of the other parties to an appeal, request in writing to the First-tier Tribunal that the appeal be determined without a hearing.

• (4) On receipt of a request under (3) the First-tier Tribunal shall, unless that request includes the agreement of parties, seek the written agreement of the other parties to determine the appeal without a hearing.

• (5) Where an appeal is to proceed without a hearing, in accordance with paragraph (1), the First-tier Tribunal shall serve notice on the parties accordingly.

• (6) The First-tier Tribunal must not determine the outcome of the appeal earlier than 14 days from the date of notifying the parties in accordance with paragraph (5), unless an earlier period is agreed by the parties in writing.

• (7) The First-tier Tribunal does not require to specify a date on which it will determine the outcome of the appeal.

• (8) Either party to an appeal may submit further evidence or make further representations in writing to the First-tier Tribunal within the 14 day period (or otherwise earlier period if so agreed) specified in paragraph (6).

• (9) If a party makes submissions in respect of an appeal outwith the 14 day period (or otherwise earlier period if so agreed) specified in paragraph (6) the First-tier Tribunal may, having consulted with the parties to the extent it considers necessary, at its discretion but in accordance with the overriding objective, accept or reject such submissions.

• (10) If the First-tier Tribunal considers it necessary, having regard to the overriding objective, for another party to have the opportunity to view and respond to submissions made under paragraphs (8) or (9), it may determine such additional period to that specified in paragraph (6) as it considers appropriate.

• (11) The First-tier Tribunal may adjourn its own consideration of the appeal in order to clarify any matter or if it considers doing so to be otherwise in the interests of justice.

• (12) The First-tier Tribunal may, at any time before reaching a decision in respect of an appeal—

• (a) direct parties to address it on a specific issue,

• (b) request any additional documentation,

• (c) decide to proceed instead by way of an oral hearing.

• (13) Any party may, at any time before an appeal is determined under this rule, withdraw their agreement under paragraph (1)(a) by serving notice on the First-tier Tribunal.

• (14) The First-tier Tribunal may dispose of proceedings, or a part of proceedings, under rule 6 (dismissal of a case) without a hearing.

• (15) An appeal, or part of an appeal, disposed of by virtue of paragraph (14) is not subject to paragraphs (1) to (13) of this rule.

Appeal procedure – further provision

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A party to an appeal must, if requested, advise the First-tier Tribunal whether the appellant has appealed any application for housing benefit that may be relevant to the consideration of the appeal, and if so whether that housing benefit appeal has been determined (insofar as these matters are within the party’s knowledge).

Decision of the First-tier Tribunal – further provision

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The First-tier Tribunal may uphold or reject an appeal under this Part, in full or in part, but must remit any calculation of the amount of an appellant’s entitlement to a council tax reduction to the relevant authority.

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On receipt of the decision of the First-tier Tribunal in respect of an appeal, the relevant authority must implement the decision of the First-tier Tribunal as soon as is reasonably practicable, including any calculation of the amount of an appellant’s entitlement to a council tax reduction that is required.

Consideration of application for permission to appeal to the Upper Tribunal

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• (1) A party seeking permission to appeal under section 46(3)(a) of the 2014 Act must make a written application to the First-tier Tribunal.

• (2) For the purposes of this rule, the definition of “appeal” set out in rule 40 (interpretation) of this Part is not to apply.

• (3) An application under paragraph (1) must—

• (a) identify the decision of the First-tier Tribunal to which it relates,

• (b) identify the alleged point or points of law on which the party making the application wishes to appeal, and

• (c) state the result the party making the application is seeking.

• (4) The First-tier Tribunal must decide whether to give permission to appeal to the Upper Tribunal on any point of law.

• (5) The First-tier Tribunal must issue its decision in writing as soon as reasonably practicable to the parties.

• (6) If the First-tier Tribunal refuses permission to appeal, it must provide with its decision under paragraph (5)—

• (a) a statement of its reasons for the refusal, and

• (b) notification of the right to make an application to the Upper Tribunal for permission to appeal and the time within which, and the method by which, such an application must be made.

• (7) The time limits³² within which an application under paragraph (1) can be made exclude any review period in terms of rule 19 (review of a decision).

• (8) For the purposes of this rule, a review period—

• (a) starts on the day the request for review under rule 19 is received by the First-tier Tribunal or, if the review is at the instance of the First-tier Tribunal, the day on which notice is sent to the parties, and

• (b) ends on the day that the First-tier Tribunal decision on the review is sent to the parties.

PART 5 — Procedure in respect of penalty notice appeals under the 2020 Act

Interpretation

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In this Part—

• “the 2020 Regulations” means the Valuation Appeal Committee (Procedure in Civil Penalty Appeals) (Scotland) Regulations 2020,

• “appeal” means an appeal under section 31(1) (assessor penalty notice appeals) or section 34(1) (local authority penalty notice appeals) of the 2020 Act,

• “authorised officer” has the same meaning as in section 27 of the 2020 Act (see subsection (5) of that section),

• “penalty notice” means a notice issued under section 30 (assessor penalty notices) or section 33 (local authority penalty notices) of the 2020 Act,

Notice of appeal

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• (1) An appeal to the First-tier Tribunal is to be made by the appellant giving written notice to the First-tier Tribunal in accordance with the following paragraphs.

• (2) A notice of appeal must include—

• (a) the full name, address and, where available, email address of the appellant,

• (b) where applicable, the full name, address and, where available, email address of any authorised representative,

• (c) where applicable, any other specified address (which may be an email address) as being the address of the appellant for receipt of any documents from the First-tier Tribunal in connection with the appeal,

• (d) a statement that the notice is a notice of appeal,

• (e) the ground or grounds on which the appeal is made,

• (f) a copy of—

• (i) the relevant assessor information notice or local authority information notice (unless the appellant does not have that notice), and

• (ii) the penalty notice,

• (g) a statement indicating whether the appellant requires a hearing to be arranged,

• (h) where the appeal is based on, or includes, the appellant having a reasonable excuse for not complying with the notice, an explanation of what that excuse is,

• (i) any material to which the appellant wishes the First-tier Tribunal to have regard in support of the appeal, and

• (j) the signature of the appellant or their authorised representative, as the case may be.

• (3) A notice of appeal is to be received by the First-tier Tribunal within 28 days of the date of service by the respondent on the appellant of the penalty notice that is the subject of the appeal.

• (4) If the appellant sends the notice of appeal after the end of the 28-day period in paragraph (3), the notice of appeal must include a statement of the reasons on which the appellant relies for justifying the delay, and the First-tier Tribunal must treat any such statement as a request for extending that time limit.

Confirmation of receipt of appeal by the First-tier Tribunal

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• (1) Within 14 days of receipt of the notice of appeal, the First-tier Tribunal must—

• (a) send an acknowledgement of receipt of the notice of appeal to the appellant, and

• (b) send to the respondent a copy of the notice of appeal and where applicable any order extending the time limit for appealing.

• (2) Upon receiving a copy of the notice of appeal sent in accordance with paragraph (1)(b), the respondent must within 28 days—

• (a) advise the First-tier Tribunal whether or not the respondent requires a hearing to be arranged, if the appellant has not required a hearing,

• (b) provide the First-tier Tribunal with a statement of—

• (i) what information the respondent considers has not been provided,

• (ii) why the respondent believes the appellant should have been able to provide that information, and

• (iii) why it was considered reasonable to require the appellant to provide that information,

• (c) where the appellant has not provided a copy of the relevant assessor information notice or local authority information notice, provide the First-tier Tribunal with a copy of that notice, and

• (d) provide the First-tier Tribunal with any further material to which the respondent wishes the First-tier Tribunal to have regard.

• (3) Upon receipt of the documents in paragraph (2)(b), (c) and if applicable (d), the First-tier Tribunal must within 14 days invite the appellant’s views as to the appellant’s preferred form for a hearing.

Payment of penalties while appeal is pending

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Until an appeal under section 31(1) or section 34(1) of the 2020 Act is decided or withdrawn an appellant is not obliged to pay—

• (a) any penalty being appealed,

• (b) any further penalty under section 30(4) or (5) of the 2020 Act to which the appeal relates,

• (c) where the appeal relates to a penalty under section 33 of that Act, any other penalty under that section in relation to the same information.

Withdrawal of appeal

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• (1) The appellant may withdraw the appeal—

• (a) at any time before the hearing of the appeal by sending a notice of withdrawal in writing to the First-tier Tribunal, or

• (b) at the hearing of the appeal, by notifying the First-tier Tribunal in writing or in person.

• (2) Where an appellant withdraws an appeal in accordance with paragraph (1), the First-tier Tribunal must immediately notify the respondent.

• (3) If, after receiving notice of an appeal, the respondent decides to remit the penalty that is being appealed, along with any further penalty to which the appellant may be subject under section 30(4) or (5) of the 2020 Act or, as the case may be, any other penalty under section 33 of that Act, the respondent must immediately notify the First-tier Tribunal and the appellant.

• (4) On receipt of a notification under paragraph (1) or (3) the First-tier Tribunal must treat the appeal as withdrawn.

• (5) Where an appeal is withdrawn, no further appeal may be made in relation to the same matter.

Decisions of the First-tier Tribunal – further provision

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A decision in respect of an appeal issued in accordance with rule 17 (decision of the First-tier Tribunal) must, if mitigating or remitting any penalty imposed under section 30 (assessor information notices) of the 2020 Act, state which of the grounds described in section 31(5) of that Act the First-tier Tribunal considers to be established.

Consideration of application for permission to appeal to the Upper Tribunal

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• (1) A party seeking permission to appeal under section 46(3)(a) of the 2014 Act must make a written application to the First-tier Tribunal.

• (2) For the purposes of this rule, the definition of “appeal” set out in rule 51 (interpretation) of this Part is not to apply.

• (3) An application under paragraph (1) must—

• (a) identify the decision of the First-tier Tribunal to which it relates,

• (b) identify the alleged point or points of law on which the party making the application wishes to appeal, and

• (c) state the result the party making the application is seeking.

• (4) The First-tier Tribunal must decide whether to give permission to appeal to the Upper Tribunal on any point of law.

• (5) The First-tier Tribunal must issue its decision in writing as soon as reasonably practicable to the parties.

• (6) If the First-tier Tribunal refuses permission to appeal, it must provide with its decision under paragraph (5)—

• (a) a statement of and reasons for the refusal, and

• (b) notification of the right to make an application to the Upper Tribunal for permission to appeal and the time within which, and the method by which, such an application must be made.

• (7) The time limits³³ within which an application under paragraph (1) can be made exclude any review period in terms of rule 19 (review of a decision).

• (8) For the purposes of this rule, a review period—

• (a) starts on the day the request for review under rule 19 is received by the First-tier Tribunal or, if the review is at the instance of the First-tier Tribunal, the day on which notice is sent to the parties, and

• (b) ends on the day that the First-tier Tribunal decision on the review is sent to the parties.

Signed

ELENA WHITHAM — Authorised to sign by the Scottish Ministers — 8th December 2022

Explanatory note

(This note does not form part of the Regulations)

EXPLANATORY NOTE

The Tribunals (Scotland) Act 2014 created a new structure for tribunals dealing with devolved matters under the judicial leadership of the Lord President of the Court of Session as head of the Scottish Tribunals.

It provided for a First-tier Tribunal and an Upper Tribunal and for the First-tier Tribunal to be divided into chambers dependent on the subject-matter of the case before it and similarly for the Upper Tribunal to be divided into divisions. The First-tier Tribunal has been divided into chambers, one of which is the Local Taxation Chamber.

Paragraph 4 of schedule 9 of the Tribunals (Scotland) Act 2014 enables the Scottish Ministers, by regulations, to make Tribunal Rules until such time as the provisions of the 2014 Act conferring responsibility on the Scottish Civil Justice Council and the Court of Session for the making of Tribunal Rules are commenced.

These Regulations provide for the rules of procedure which are to apply in the Local Taxation Chamber when hearing appeals under the Valuation Acts, council tax appeals, appeals against a determination of an application for council tax reduction, and penalty notice appeals under the Non-Domestic Rates Act 2020 Act. The rules of procedure are set out in the schedule of the Regulations.

A Business and Regulatory Impact Assessment has been prepared for these Regulations and placed in the Scottish Parliament Information Centre. Copies can be obtained from the Scottish Government Justice Directorate, St Andrew’s House, Edinburgh EH1 3DG, and online at www.legislation.gov.uk.

Footnotes

Editorial notes