Scottish Government response to consultation on the non-domestic rating valuation appeals system

Footnotes

1. www.gov.scot/Publications/2014/12/1945

2. www.gov.scot/Publications/2015/04/3197

3. www.gov.scot/Publications/2015/09/1764

4. http://blogs.scotland.gov.uk/scotlands-economy/2016/07/13/business-rates-review/

5. Valuation Appeal Committee members are drawn from the membership of the corresponding Valuation Appeal Panel (there being 13 such panels covering Scotland)

6. "Ratepayers" is used as a shorthand in this document for the different classes of people who can appeal valuations.

7. section 7 of the Lands Valuation (Scotland) Act 1854

8. www.saa.gov.uk

9. "2017 revaluation cycle" in this document refers to the period over which the valuation rolls made up in 2017 remain in force, i.e. until the subsequent revaluation scheduled in legislation for 2022.

10. https://consult.scotland.gov.uk/courts-judicial-appointments-policy-unit/court-fees

11. regulations 10(1) and 10(2) of the Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995, the latter hereafter referred to as "the 1995 regulations"

12. regulation 10(5) of the 1995 regulations

13. regulations 11(1) and 11(2) of the 1995 regulations

14. regulation 10(2) of the 1995 regulations

15. regulation 10(1) of the 1995 regulations

16. regulations 10(2) and 10(3) of the 1995 regulations