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

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Transfer of functions of valuation appeals committees to the First-tier Tribunal

  5. 4.Abolition of the valuation appeal panels and valuation appeal committees

  6. 5.Transitional and saving provisions

  7. 6.Consequential amendments and revocations

  8. Signature

    1. SCHEDULE 1

      Transitional and saving provisions

      1. 1.Appeals and applications in progress before a valuation appeal committee immediately prior to 1 April 2023 to transfer to the First-tier Tribunal

      2. 2.An appeal under paragraph 1, where the conditions in either...

      3. 3.The conditions in this paragraph are that—

      4. 4.The conditions in this paragraph are that—

      5. 5.Appeals initiated before transfer – savings provisions

      6. 6.Regulation 15 of the 1993 Regulations continues to have effect...

      7. 7.Regulation 3 of the 1995 Regulations continues to have effect...

      8. 8.Regulations 6 and 7 of the Valuation Appeal Committee (Procedure...

      9. 9.Preparation of stated case for the purposes of appeal – transitory provision

      10. 10.Between 1 April 2023 and 30 September 2023, the function...

      11. 11.Written statements of decisions – savings provision

      12. 12.Regulation 18 of the 1995 Regulations continues to have effect...

      13. 13.Decisions, directions and orders of valuation appeal committees to continue in force

      14. 14.Time limits in respect of appeals and applications, and proceedings before, valuation appeals committees to carry over to the First-tier Tribunal

      15. 15.Unexercised right of appeal to the Lands Valuation Appeal Court, if exercised, remains as an appeal to the Lands Valuation Appeal Court

      16. 16.Exercised right of appeal to the Lands Valuation Appeal Court

      17. 17.Appeals to the Lands Valuation Appeal Court – savings provision

      18. 18.Unexercised right of appeal to the Court of Session, if exercised, is an appeal to the Upper Tribunal

      19. 19.Exercised right of appeal to the Court of Session to be completed by the Upper Tribunal

      20. 20.Unexercised right of appeal to the Lands Tribunal for Scotland, if exercised, is an appeal to the Upper Tribunal

    2. SCHEDULE 2

      1. PART 1 Consequential amendments and repeals of primary legislation

        1. 1.Lands Tribunal Act 1949

        2. 2.Valuation and Rating (Scotland) Act 1956

        3. 3.Local Government (Financial Provisions) (Scotland) Act 1963

        4. 4.Local Government (Scotland) Act 1966

        5. 5.Local Government (Scotland) Act 1973

        6. 6.Local Government (Scotland) Act 1975

        7. 7.Rating (Disabled Persons) Act 1978

        8. 8.Local Government Finance Act 1992

        9. 9.Tribunals and Inquiries Act 1992

        10. 10.The Local Government etc. (Scotland) Act 1994

        11. 11.The Water Industry Act (Scotland) 2002

        12. 12.Non-Domestic Rates (Scotland) Act 2020

      2. PART 2 Consequential amendments and revocations of secondary legislation

        1. 13.The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992

        2. 14.The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

        3. 15.The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

        4. 16.The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995

        5. 17.The Valuation Appeal Panels and Committees (Scotland) Regulations 1996

        6. 18.Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

        7. 19.The Water Services Charges (Billing and Collection) (Scotland) Order 2010

        8. 20.Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012

        9. 21.The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020

        10. 22.The Valuation Appeal Committee (Procedure in Civil Penalty Appeals) (Scotland) Regulations 2020

  10. Explanatory Note