The First-tier Tribunal for Scotland (Chambers) Amendment Regulations, SSI 2021/448 create a new ‘local taxation chamber’ in the First-tier Tribunal for Scotland. The new Chamber is expected to deal with appeals relating to various elements of local taxation including non-domestic rating, property valuation, calculation of council tax liabilities, and local taxation related civil penalty decisions. Further regulations will be required to formally transfer the relevant functions into the FTT with allocation to the Local Taxation Chamber. The Regulations come into force on 7 December 2021.
The First-tier Tribunal for Scotland (Chambers) Amendment Regulations, SSI 2021/448 create a new ‘local taxation chamber’ in the First-tier Tribunal for Scotland. The new Chamber is expected to deal with appeals relating to various elements of local taxation including non-domestic rating, property valuation, calculation of council tax liabilities, and local taxation related civil penalty decisions. Further regulations will be required to formally transfer the relevant functions into the FTT with allocation to the Local Taxation Chamber. The Regulations come into force on 7 December 2021.
