6. If you make a proposal but do not receive a decision on the proposal within the prescribed timescales, you will be entitled to make an appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland. The appeal will be dealt with as though we had made a decision not to alter the relevant entry in the valuation roll. In this situation, the last date for making an appeal will be worked out as follows:
you should identify the last date for us to issue notice of a decision on your proposal, based upon the date on which you made the proposal. This is the later of (i) 30 September in the year before the revaluation year which follows the valuation to which the proposal relates, (ii) 30 September in the financial year after the financial year in which the proposal is made, (iii) the last day of the period of 12 months beginning with the date on which the proposal is sent to us. A proposal lodged on 1 May 2023, for example, in connection with the 2023 revaluation, has a disposal deadline of 30 September 2025.
you should then count back 70 days prior to the last date for us to issue you with a PDD. If you have not received a PDD on or before that date, you will be able to lodge an appeal during the period beginning with that date, and ending 28 days later. For instance, if the disposal deadline is 30 September 2025, the last date for us to issue you with a PDD is 22 July 2025. If we do not do so on or before that date, you may appeal on any day during the period beginning on 22 July 2025 and ending on 19 August (28 days).