1. Introductory Text

2. 1. Citation and commencement

3. 2. Application of the Rules set out in the schedule

4. Signature

5. 1. SCHEDULE

      THE FIRST-TIER TRIBUNAL FOR SCOTLAND LOCAL TAXATION CHAMBER RULES OF PROCEDURE 2022

      1. PART 1 Rules common to all proceedings before the First-tier Tribunal

         1. 1. Interpretation

         2. 2. Overriding objective

         3. 3. Performance of the Tribunal’s functions

         4. 4. Case management powers

         5. 4A. Compatibility question under the 2024 Act - raising, intimation and notice

         6. 5. Conjoining of appeals

         7. 6. Dismissal of a case

         8. 7. Further representations

         9. 8. Attendance of witnesses

         10. 9. Disposal of an appeal without a hearing

         11. 10. Lodging of documents

         12. 11. Notice of hearings

         13. 12. Procedure at hearing

         14. 13. Representatives

         15. 14. Interpreters

         16. 15. Supporters

         17. 16. Evidence and submissions

         18. 17. Decision of the First-tier Tribunal

         19. 18. Publication of decisions

         20. 19. Review of a decision

         21. 19A. Reference of compatibility question to the Court of Session

         22. 20. Expenses

         23. 21. Correction of clerical mistakes or accidental slips or omissions

         24. 22. Signature of documents

         25. 23. Sending and delivery of notices and documents

      2. PART 2 Procedure in respect of non-domestic rates appeals

         1. 24. Interpretation

         2. 25. Appeals lodged prior to 1 April 2023

         3. 26. Notice of appeal

         4. 27. Confirmation of receipt of appeal by the First-tier Tribunal

         5. 28. Withdrawal of appeal

         6. 29. Application for referral to the Upper Tribunal

         7. 30. Decision on referral to the Upper Tribunal

         8. 31. Appeal against refusal to refer to the Upper Tribunal

         9. 32. Appeal to the Lands Valuation Appeal Court

      3. PART 3 Procedure in respect of council tax and water charges appeals

         1. 33. Interpretation

         2. 34. Notice of Appeal served prior to 1 April 2023

         3. 35. Notice of appeal

         4. 36. Confirmation of receipt of appeal by the First-tier Tribunal

         5. 37. Withdrawal of appeal

         6. 38. Orders

         7. 39. Consideration of application for permission to appeal to the Upper Tribunal

      4. PART 4 Procedure in respect of council tax reduction appeals

         1. 40. Interpretation

         2. 41. Notice of appeal

         3. 42. Confirmation of receipt of appeal by the First-tier Tribunal

         4. 43. Withdrawal of appeal

         5. 44. Procedure for applying for and giving orders

         6. 45. Failure to comply with rules etc

         7. 46. Disposal of an appeal without a hearing

         8. 47. Appeal procedure – further provision

         9. 48. Decision of the First-tier Tribunal – further provision

         10. 49. On receipt of the decision of the First-tier Tribunal in...

         11. 50. Consideration of application for permission to appeal to the Upper Tribunal

      5. PART 5 Procedure in respect of penalty notice appeals under the 2020 Act

         1. 51. Interpretation

         2. 52. Notice of appeal

         3. 53. Confirmation of receipt of appeal by the First-tier Tribunal

         4. 54. Payment of penalties while appeal is pending

         5. 55. Withdrawal of appeal

         6. 56. Decisions of the First-tier Tribunal – further provision

         7. 57. Consideration of application for permission to appeal to the Upper Tribunal

      6. Part 6 Procedure in respect of visitor levy appeals

         1. 58. Notice of appeal

         2. 59. Confirmation of receipt of notice of appeal by the First-tier Tribunal

         3. 60. Withdrawal of appeal

         4. 61. Consideration of application for permission to appeal to the Upper Tribunal

         5. 62. Interpretation

6. Explanatory Note