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The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022
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38.—(1) On deciding an appeal, other than an appeal under Part II of the 1993 Regulations, the First-tier Tribunal may in consequence of the decision by order require—
(a)the reversal of a decision of a levying authority,
(b)the quashing of a calculation of an amount payable as council tax or council water charge,
(c)where the calculation of an amount has been quashed, the re-calculation of that amount,
(d)the quashing of a penalty imposed under paragraph 2 of Schedule 3 to the 1992 Act,
(e)the quashing of a council tax completion notice,
(f)the alteration of a list (prospectively or retrospectively).
(2) On deciding an appeal under Part II of the 1993 Regulations, the First-tier Tribunal may in consequence of the decision by order require an assessor to alter a list in accordance with any provision made by or under the 1992 Act.
(3) The assessor shall comply with any order under sub-paragraph (e) of paragraph (1) or under paragraph (2) within six weeks beginning on the day of its making.
(4) An order under this rule may require any matter ancillary to its subject-matter to be attended to.
Commencement Information
I1Sch. rule 38 in force at 1.4.2023, see reg. 1(2)
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