The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022

Confirmation of receipt of appeal by the First-tier Tribunal

53.—(1) Within 14 days of receipt of the notice of appeal, the First-tier Tribunal must—

(a) send an acknowledgement of receipt of the notice of appeal to the appellant, and

(b) send to the respondent a copy of the notice of appeal and where applicable any order extending the time limit for appealing.

(2) Upon receiving a copy of the notice of appeal sent in accordance with paragraph (1)(b), the respondent must within 28 days—

(a) advise the First-tier Tribunal whether or not the respondent requires a hearing to be arranged, if the appellant has not required a hearing,

(b) provide the First-tier Tribunal with a statement of—

(i) what information the respondent considers has not been provided,

(ii) why the respondent believes the appellant should have been able to provide that information, and

(iii) why it was considered reasonable to require the appellant to provide that information,

(c) where the appellant has not provided a copy of the relevant assessor information notice or local authority information notice, provide the First-tier Tribunal with a copy of that notice, and

(d) provide the First-tier Tribunal with any further material to which the respondent wishes the First-tier Tribunal to have regard.

(3) Upon receipt of the documents in paragraph (2)(b), (c) and if applicable (d), the First-tier Tribunal must within 14 days invite the appellant’s views as to the appellant’s preferred form for a hearing.