Transferred non-domestic rates appeals: survey responses

The functions of valuation appeal committees transferred to the local taxation chamber, first-tier tribunal, on 1 April 2023.


Response two

Question 1

Please tell us which organisation you represent (providing this information is optional).

Answer

WYM Rating.

Question 2

How far in advance do you think the Scottish Tribunals should aim to publish hearing dates?

Answer

3 months. Time is required to allow further discussion with Assessors in a  final attempt to see if appeals can be resolved by negotiation (or for 2017 appeals this may be the first discussion), to double check dates do not conflict with other commitments, or if cases are to proceed, to ensure  that any legal representation can be secured for the relevant dates.

Question 3

If is not possible to publish the full detail of individual upcoming hearings far in advance, what detail about the hearings would be of most use, for instance: property type, area, etc.?

Answer

As  a minimum if there was an indication of geographic localities and property types that would assist. It may also be useful to engage in discussions with Assessors and rating surveyors groups, such as the SBRG, to programme hearings and proposals to be listed.

Question 4

Are there particular dates when you think that hearings should not be scheduled, for instance: days when Council Tax hearings in the same area are scheduled, particular dates in a revaluation cycle, etc.?

Answer

Possibly try to avoid traditional holiday periods or Jan/Early Feb, as that period will lose a lot of time due to the festive break.

Question 5

It is intended that the previous stakeholder group for the transfer of valuation appeal committees to Scottish Tribunals be reconvened to ensure ongoing dialogue with the Local Taxation Chamber President.  If you would like to join or to continue to be a member this group, please tell us here.

Answer

Yes I would be interested in joining or continuing my membership of this group.

Question 6

Is there anything else you would like to tell us in relation to transferred non-domestic rates appeals?

Answer

The main issue is the transfer of 2017 appeals and identification of what has been transferred. It is sometimes difficult for us to identify what the appeal relates to, especially where we have had multiple 2017 appeals on the same property. We suggest the LTC should request additional information from Assessors to assist identification as many agents, such as ourselves, will have had our own reference numbers attached to appeals.

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