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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Disapplication of the Upper Tribunal for Scotland Rules 2016

  4. 3.Application of Rules in schedule 1

  5. 4.Application of fees in schedule 2

  6. 5.Form of appeal referral: schedule 3

  7. 6.Revocation

  8. Signature

    1. SCHEDULE 1

      The Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022

      1. PART 1 Interpretation

        1. 1.Interpretation

      2. PART 2 Role of the Upper Tribunal

        1. 2.Purpose of the Upper Tribunal and overriding objective

      3. PART 3 General Powers and Provisions

        1. 3.Making of references

        2. 4.Notice of appeal against a decision of the First-tier Tribunal

        3. 5.Confirmation of receipt of appeal

        4. 6.Determination declined

        5. 7.Delegation to staff

        6. 8.Case management

        7. 9.Procedure for applying for and giving orders

        8. 10.Failure to comply with rules etc.

        9. 11.Dismissal of a party’s case

        10. 12.Addition, substitution and removal of parties

        11. 13.Expenses

        12. 14.Fees

        13. 15.Representation

        14. 16.Supporters

        15. 17.Administration of Oaths

        16. 18.Calculating time

        17. 19.Sending and delivery of documents

        18. 20.Evidence and submissions

        19. 21.Citation of witnesses and orders to provide further particulars, answer questions or produce documents

        20. 22.Withdrawal of Party

        21. 23.Chairing member

        22. 24.Transitional and saving provisions

      4. PART 4 Hearings

        1. 25.Decision with or without a hearing

        2. 26.Hearings of the Tribunal

        3. 27.Entitlement to attend a hearing

        4. 28.Hearings in a party’s absence

      5. PART 5 Decisions

        1. 29.Decision of the Upper Tribunal

        2. 30.Enforcement of decisions

        3. 31.Reviews

      6. PART 6 Appealing Decisions of the Upper Tribunal

        1. 32.Appeal

    2. SCHEDULE 2

    3. SCHEDULE 3

      1. 1.Particulars

      2. 2.Details of parties to which this reference relates.

      3. 3.A copy of the appeal or complaint made in accordance...

  10. Explanatory Note