http://www.legislation.gov.uk/uksi/1993/355/regulation/36/made
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
Council tax banding
Council tax
King's Printer of Acts of Parliament
2018-02-05
COUNCIL TAX, SCOTLAND
The council tax and the council water charge become payable in respect of dwellings in Scotland as from 1st April 1993. These Regulations make provision for the circumstances in which council tax valuation lists can be altered after that date and for the procedures for making proposals for such alterations and for appeals when there are disagreements about proposals. The Regulations also set down procedures for appeals relating to the council tax and the council water charge on matters other than the alteration of a list.
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg. 3(2)(a)
(ia)
The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023
sch. 2
para. 15(3)(b)(ii)
sch. 1
para. 1-4
13-20
reg. 1(2)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg. 3(2)(a)
(ib)
The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023
sch. 2
para. 15(3)(b)(iii)
sch. 1
para. 1-4
13-20
reg. 1(2)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg. 15(3)(a)-(d)
The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023
reg. 3(2)
reg. 1
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg.2 (defns. of levying authority and local valuation panel)
The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996
art.9(2)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg.3(2)(a)rev.inpt. and
The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996
art-9(3)(b)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg.2 (defns. of levying authority and local valuation panel)
The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996
art.9(2)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
reg.3(2)(a)rev.inpt. and
The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996
art-9(3)(b)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
Part 4 (regs 25 - 37)
The Water Services Charges (Billing and Collection) (Scotland) Order 2010
The Water Services Charges (Billing and Collection) (Scotland) Order 2010
art 10
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
regs.25-37 (Pt.IV)
The Water Services Charges (Billing and Collection) (Scotland) Order 1996
art.12(5)
The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
regs.25-37 (Pt.IV)
The Water Services Charges (Billing and Collection) (Scotland) Order 1996
art.12(5)
PART IVAPPEAL PROCEDURE
Decisions36
1
The decision of the committee on an appeal may be given—
a
orally at the end of a hearing;
b
orally at an adjourned sitting of a hearing; or
c
in writing.
2
A written statement of the reasons for the decision shall be given to all parties in every case and, where the decision is given orally, such a written statement shall be issued by the committee to all parties within seven days of the decision being given.