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

• (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 limits[^f00035] 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

[^f00001]: 2014 asp 10.

[^f00002]: The Local Taxation Chamber of the First-tier Tribunal for Scotland was brought into being by S.S.I. 2021/448.

[^f00003]: S.S.I. 2023/XXX.

[^f00004]: S.S.I. 2023/XXX.

[^f00005]: 1992 c. 14.

[^f00006]: 2014 asp 10.

[^f00007]: 1975 c. 30.

[^f00008]: 2020 asp 4.

[^f00010]: S.I. 1993/355. Relevantly amended by S.I. 1996/580.

[^f00011]: S.S.I. 2010/10.

[^f00012]: S.S.I. 2012/319.

[^f00013]: S.S.I. 2020/4.

[^f00014]: S.S.I. 2021/249.

[^f00015]: 1978 c. 40.

[^f00016]: 1994 c. 39.

[^f00017]: Section 84(1) was amended by schedule 14 of the Local Government etc. (Scotland) Act 1994 (c. 39).

[^f00018]: 2000 c. 7. Section 15(1) was amended by paragraph 158 of schedule 17 of the Communications Act 2003 (c. 21).

[^f00019]: Section 7 was amended by paragraph 1 of schedule 3 of the Electronic Identification and Trust Services for Electronic Transactions Regulations 2016/696.

[^f00020]: The First-tier Tribunal for Scotland Local Taxation Chamber was brought into being by S.S.I. 2021/448.

[^f00021]: 2010 c. 15.

[^f00022]: S.I. 1982/1508.

[^f00023]: S.I. 1995/572.

[^f00024]: S.S.I. 2022/368.

[^f00025]: S.S.I. 2022/369.

[^f00026]: 1956 c. 60. Section 6(8) was amended by schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) and section 76(2)(a) of the Land Reform (Scotland) Act 2016 (asp 18).

[^f00027]: Section 6(9) was amended by section 10(1) of the Local Government Finance Act 1963 (c. 12) and schedule 6 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47).

[^f00029]: Section 1(3A) was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 12(1).

[^f00030]: Section 1(3B) was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984, section 12(1).

[^f00031]: Section 1(3BA) of the 1949 Act was inserted by the Local Government and Housing Act 1989 (c. 42), Schedule 6, paragraph 1, and empowers the Tribunal to determine appeals to which rule 29 refers.

[^f00032]: 1879 c. 42.

[^f00033]: The time limits for applying for permission to appeal are set out in regulation 2(1) of S.S.I. 2016/231.

[^f00034]: The time limits for applying for permission to appeal are set out in regulation 2(1) of S.S.I. 2016/231.

[^f00035]: The time limits for applying for permission to appeal are set out in regulation 2(1) of S.S.I. 2016/231.

Editorial notes

[^key-3cc02447b633e3fd256dcfd3d5a318fa]: Reg. 1 in force at 1.4.2023, see reg. 1(2)

[^key-e010aab513a8d037d5e29623d94d247b]: Reg. 2 in force at 1.4.2023, see reg. 1(2)

[^key-1caba6757ee126226ae0f7c1d8a12d03]: Sch. rule 1 in force at 1.4.2023, see reg. 1(2)

[^key-391b11ba5a21e5c07f580cb105f23c26]: Sch. rule 2 in force at 1.4.2023, see reg. 1(2)

[^key-c7ec0f5e089b57a520f930a703595629]: Sch. rule 3 in force at 1.4.2023, see reg. 1(2)

[^key-b2b72c1a14c9874d37095ea0c49529d4]: Sch. rule 4 in force at 1.4.2023, see reg. 1(2)

[^key-b84d034abca620569a5a62041bd3c0f3]: Sch. rule 5 in force at 1.4.2023, see reg. 1(2)

[^key-19e3fe94992ba9b00a98b1f533eb2249]: Sch. rule 6 in force at 1.4.2023, see reg. 1(2)

[^key-f4a28e10e40b69fa19b1a2faa00e1d78]: Sch. rule 7 in force at 1.4.2023, see reg. 1(2)

[^key-a2f3686ed7189bde5404ad663e628969]: Sch. rule 8 in force at 1.4.2023, see reg. 1(2)

[^key-76d500e92abe0876dcbe74b339b370da]: Sch. rule 9 in force at 1.4.2023, see reg. 1(2)

[^key-705899332e8148fdc21f32b6e5db34f1]: Sch. rule 10 in force at 1.4.2023, see reg. 1(2)

[^key-85e760bc963aacf955f20e4fe695fc43]: Sch. rule 11 in force at 1.4.2023, see reg. 1(2)

[^key-c585e231af7ab0a895a504c0b97e0854]: Sch. rule 12 in force at 1.4.2023, see reg. 1(2)

[^key-0d477cfc8b46a628efe118a8a8a9b8e1]: Sch. rule 13 in force at 1.4.2023, see reg. 1(2)

[^key-4a12978465dfe4759a3eabefcf27a578]: Sch. rule 14 in force at 1.4.2023, see reg. 1(2)

[^key-ec444b70742d338c5b54ec6ae85e2193]: Sch. rule 15 in force at 1.4.2023, see reg. 1(2)

[^key-4209acda8cda8b72d88e5eb8e5823840]: Sch. rule 16 in force at 1.4.2023, see reg. 1(2)

[^key-a4ae56df66a59113eb1cda59574208bb]: Sch. rule 17 in force at 1.4.2023, see reg. 1(2)

[^key-455b25c177dc1f4a4640d98492e65d11]: Sch. rule 18 in force at 1.4.2023, see reg. 1(2)

[^key-79458b16168f7e26ae032f548e5952f5]: Sch. rule 19 in force at 1.4.2023, see reg. 1(2)

[^key-0ddf7dce2323edff5b2f29f61d1b3809]: Sch. rule 20 in force at 1.4.2023, see reg. 1(2)

[^key-1bea3243af7cb4c8d7c9678d8056f918]: Sch. rule 21 in force at 1.4.2023, see reg. 1(2)

[^key-078426ed4f0ab2cb1e99911bbdebea2d]: Sch. rule 22 in force at 1.4.2023, see reg. 1(2)

[^key-04467173e01797f43339d193ce15396d]: Sch. rule 23 in force at 1.4.2023, see reg. 1(2)

[^key-8a7b9269d43b0f48854100ecaf5fc571]: Sch. rule 24 in force at 1.4.2023, see reg. 1(2)

[^key-65e5a615b9375fe40fa874173176252b]: Sch. rule 25 in force at 1.4.2023, see reg. 1(2)

[^key-7a9f5d87adbd00260c6d8b91fb7ba1b1]: Sch. rule 26 in force at 1.4.2023, see reg. 1(2)

[^key-55336c26a9ce03d698d29e266558392c]: Sch. rule 27 in force at 1.4.2023, see reg. 1(2)

[^key-fc13d14e20d641574e085f6dfae27084]: Sch. rule 28 in force at 1.4.2023, see reg. 1(2)

[^key-bf6facc3f2b212acfbb4749457a710e5]: Sch. rule 29 in force at 1.4.2023, see reg. 1(2)

[^key-b41525c6d1b968f8fc648ea3c32397d6]: Sch. rule 30 in force at 1.4.2023, see reg. 1(2)

[^key-7226642c2c7ddc969225725e2a753327]: Sch. rule 31 in force at 1.4.2023, see reg. 1(2)

[^key-c987c840112ec5766d5f4ff298d0c11f]: Sch. rule 32 in force at 1.4.2023, see reg. 1(2)

[^key-6380314058c281dfe7e8f5cde524c458]: Sch. rule 33 in force at 1.4.2023, see reg. 1(2)

[^key-c214cf0b201a4f5af61cdcdfded653ac]: Sch. rule 34 in force at 1.4.2023, see reg. 1(2)

[^key-d8451918d408a7fceee8c913af2105d4]: Sch. rule 35 in force at 1.4.2023, see reg. 1(2)

[^key-449428bcb75e9a24271f281fc6f497e5]: Sch. rule 36 in force at 1.4.2023, see reg. 1(2)

[^key-87f816a5eaf4d803ade4f3b31d7f3aed]: Sch. rule 37 in force at 1.4.2023, see reg. 1(2)

[^key-5ed2b74ecfa14695481c9785a5f42466]: Sch. rule 38 in force at 1.4.2023, see reg. 1(2)

[^key-2057b4910d2a896a4d0f42b59f62b017]: Sch. rule 39 in force at 1.4.2023, see reg. 1(2)

[^key-c338ffb0070085aff3e07bc4494ab910]: Sch. rule 40 in force at 1.4.2023, see reg. 1(2)

[^key-441d233f3112972b425b086223e62718]: Sch. rule 41 in force at 1.4.2023, see reg. 1(2)

[^key-edd9e32dcd851d17507419e04f427c75]: Sch. rule 42 in force at 1.4.2023, see reg. 1(2)

[^key-e6c5f8f15fb1464b5db6ad01a203ecda]: Sch. rule 43 in force at 1.4.2023, see reg. 1(2)

[^key-52fc0e4f8c33b96c194829795c93ad92]: Sch. rule 44 in force at 1.4.2023, see reg. 1(2)

[^key-90824937d2260f58a7e01729ce46d579]: Sch. rule 45 in force at 1.4.2023, see reg. 1(2)

[^key-b93388eb421972dcbf65ea2b6ba6082d]: Sch. rule 46 in force at 1.4.2023, see reg. 1(2)

[^key-a6a15f4fa4792bb23f3f85da1a737ad4]: Sch. rule 47 in force at 1.4.2023, see reg. 1(2)

[^key-999018a9c7c24325775e8b8b1407aa6c]: Sch. rule 48 in force at 1.4.2023, see reg. 1(2)

[^key-1ab3f43b4bbf172e9f30640c70ad50a6]: Sch. rule 49 in force at 1.4.2023, see reg. 1(2)

[^key-24bbb4bf20fe7e6c4900ccd85edacd51]: Sch. rule 50 in force at 1.4.2023, see reg. 1(2)

[^key-e228b1c48f083a49a4682a5579936cbd]: Sch. rule 51 in force at 1.4.2023, see reg. 1(2)

[^key-19aff7fbd86a782e5e3f7f0f15a39ff3]: Sch. rule 52 in force at 1.4.2023, see reg. 1(2)

[^key-26329d54fc2698e9dbfd1fa5c6f42149]: Sch. rule 53 in force at 1.4.2023, see reg. 1(2)

[^key-a5c5a50d9c9e3458488af93eb4f9edba]: Sch. rule 54 in force at 1.4.2023, see reg. 1(2)

[^key-71e02d024262f0fa05b17f17148fc343]: Sch. rule 55 in force at 1.4.2023, see reg. 1(2)

[^key-280b744b1d2aa9a29ee64190fe292396]: Sch. rule 56 in force at 1.4.2023, see reg. 1(2)

[^key-4d5ed5422af69e2aa9bfb9149a5d623a]: Sch. rule 57 in force at 1.4.2023, see reg. 1(2)

[^key-73eb9ee78018c5504bb412ef70a40ef3]: Sch. rule 20(5) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(5)

[^key-cf95c91e653a27749b55ba8534dfc803]: Words in sch. rule 26(2)(i) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(9)(a)(i)(aa)

[^key-38fedcf2e9d845341e9fbdc7c304fc8d]: Word in sch. rule 26(2)(i) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(9)(a)(i)(bb)

[^key-93557e3f28fcd7c85f5899e7baa49376]: Word in sch. rule 26(2)(j) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(9)(a)(ii)

[^key-36c7961c788f6bd9b9237fbde92306c2]: Words in sch. rule 26(5) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(9)(b)

[^key-15947d875fec05f5cb189706cf4ef00f]: Word in sch. rule 27(1)(b) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(a)

[^key-e930b7c28a0fbe4f1075b0cc17730a6e]: Word in sch. rule 27(2)(a)(iii) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(b)

[^key-8b251d1c5ac3b6626190bcc6b98cc542]: Words in sch. rule 27(3) inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(10)(c)

[^key-13c89ce1b13abd72287df286493c7602]: Words in sch. rule 35(3)(c) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(11)(a)

[^key-1c33507803c8227e5c536b3e9864d73b]: Words in sch. rule 35(3)(f)(ii) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(11)(b)

[^key-9ae3a2512805a4b79f9a4a5dfc43048d]: Word in sch. rule 35(3)(g) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(11)(c)

[^key-3451354c6287cd7b8aef7460462be0b1]: Word in sch. rule 35(3)(h) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(11)(c)

[^key-4cb0d47ea10ccf83749ac0c42e31d64c]: Words in sch. rule 1 inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(a)

[^key-f2f089c52fd2659db690bf7c74235948]: Words in sch. rule 1 substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(b)

[^key-50f4de8ee42f96b2f14918305a98b312]: Words in sch. rule 1 inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(c)(i)

[^key-bc0936154ab4987f2e2ff1cd7930d682]: Words in sch. rule 1 omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(c)(ii)

[^key-586dbcc69a2cefb0511ebef25f016fc8]: Word in sch. rule 1 inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(d)(i)

[^key-4a26dd4de013edca3f4d75e21e960c0f]: Words in sch. rule 1 omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(d)(ii)

[^key-b8b81da38ae748163c5df0edb051eea9]: Words in sch. rule 1 inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(2)(d)(iii)

[^key-420926bcd36d5932feed1f0017c34dc9]: Word in sch. rule 6(3)(a) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(3)(a)

[^key-3b8e02f1a02d7ec0b00d26b0af730f9f]: Sch. rule 6(3)(c) and word inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(3)(b)

[^key-dc55bf450dd614fdf29dae9f7cb82372]: Word in sch. rule 17(6) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(4)

[^key-59f6f9ab604933b858d57fd82c10eab9]: Word in sch. rule 22(b)(ii) substituted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(6)

[^key-a40f0643c36a5f6cead2f1b93ef15f96]: Word in sch. rule 23(2)(a) omitted (1.4.2023) by virtue of The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(7)

[^key-36d744ed2447006db7b3b41bbd044217]: Sch. rule 25(9)-(11) inserted (1.4.2023) by The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Rules of Procedure) (Miscellaneous Amendment) Regulations 2023 (S.S.I. 2023/40), regs. 1, 2(8)