SCHEDULE 1The Upper Tribunal for Scotland Local Taxation Rules of Procedure 2022

PART 3General Powers and Provisions

Procedure for applying for and giving ordersI19

1

The Upper Tribunal may give an order on the application of one or more of the parties or on its own initiative.

2

An application for an order may be made—

a

by sending or delivering a written application to the Upper Tribunal, or

b

orally during the course of a hearing.

3

An application for an order must include the reasons for making that application.

4

Before making an order, the Upper Tribunal must afford parties an opportunity to make representations to it concerning whether the order should be imposed and the terms of the order.

5

The Upper Tribunal must send written notice of any order to each party to the case.