- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Local Government (Scotland) Act 1975, Section 3ZB.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)A person who is the proprietor, tenant or occupier of lands and heritages may appeal to the [F3First-tier Tribunal for Scotland]—
(a)against a decision of the assessor, in relation to a proposal made by the person, under section 3ZA(6)(b) or (c),
(b)if—
(i)the person has made a proposal in relation to the entry,
(ii)the period set out in regulations under subsection (7)(a) for an appeal to be made has begun, and
(iii)the assessor has not made a decision under section 3ZA(6).
(2)An appeal under subsection (1)(b) is to be treated as if it were an appeal against a decision under section 3ZA(6)(c).
(3)An appeal under subsection (1)—
(a)must be made within the period set out in regulations under subsection (7)(a) (and the [F3First-tier Tribunal for Scotland] may not allow it to be made after the end of that period),
(b)may be withdrawn only with the permission of the [F3First-tier Tribunal for Scotland] (whether or not the appellant and the assessor have reached an agreement as to the alteration of the entry to which the appeal relates).
(4)On an appeal under subsection (1), the [F3First-tier Tribunal for Scotland]—
(a)is to decide what alterations (if any) the assessor is to make to the entry,
(b)may (in particular) decide that the rateable value shown in the entry is to be either increased or decreased.
(5)Subsection (6) applies where—
(a)an appeal under subsection (1) relates to a proposal made in pursuance of section 3ZA(2)(c), and
(b)it is proved that there has been a change of circumstance which has materially reduced the extent to which beneficial occupation of the lands and heritages to which the appeal relates can be enjoyed.
(6)The [F3First-tier Tribunal for Scotland] may decide that the entry is to be altered even if it is not proved that the change of circumstances has affected the value of the lands and heritages to any specific extent.
(7)The Scottish Ministers may by regulations make provision for or about—
(a)the period within which an appeal under subsection (1) is to be made,
(b)information to be included in, and documents to be submitted with, such an appeal,
(c)circumstances in which such an appeal may be made only with the permission of the [F3First-tier Tribunal for Scotland],
(d)fees payable in connection with such an appeal (including provision about circumstances in which a fee may be repaid),
(e)the procedure to be followed in such an appeal (including evidence which may be led),
(f)the period within which such an appeal is to be disposed of,
(g)such other matters in connection with such appeals as the Scottish Ministers consider appropriate.
(8)Before laying a draft of a Scottish statutory instrument containing regulations under subsection (7)(d) before the Scottish Parliament, the Scottish Ministers must consult—
(a)such person or persons as appear to the Scottish Ministers to represent the interests of—
(i)local authorities,
(ii)assessors,
(iii)the business sector, and
(iv)other ratepayers,
as the Scottish Ministers consider appropriate,
(b)such other persons as they consider appropriate.
(9)Regulations under subsection (7)—
(a)may make different provision for different purposes,
(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
(10)Regulations under subsection (7) are subject to—
(a)the affirmative procedure, if they make provision under subsection (7)(d),
(b)otherwise, the negative procedure.]
Textual Amendments
F1Ss. 3ZA, 3ZB inserted (5.11.2020 for specified purposes, 1.4.2023 in so far as not already in force) by Non-Domestic Rates (Scotland) Act 2020 (asp 4), ss. 10(4), 44(2); S.S.I. 2020/327, reg. 2(3)(a)(b)
F2S. 3ZB heading substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(4)(a) (with sch. 1 paras. 1-4, 13-20)
F3Words in s. 3ZB substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 6(4)(b) (with sch. 1 paras. 1-4, 13-20)
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys