Transferred non-domestic rates appeals: survey responses
The functions of valuation appeal committees transferred to the local taxation chamber, first-tier tribunal, on 1 April 2023.
Response six
Question 1
Please tell us which organisation you represent (providing this information is optional).
Answer
Ryden LLP.
Question 2
How far in advance do you think the Scottish Tribunals should aim to publish hearing dates?
Answer
A programme of hearings over the year would be preferable but at least 105 days notice.
Question 3
If is not possible to publish the full detail of individual upcoming hearings far in advance, what detail about the hearings would be of most use, for instance: property type, area, etc.?
Answer
The info online currently is wholly insufficient and almost useless.
We require the property address, description, SAA ref, agent, NAV/RV, Assessor.
Question 4
Are there particular dates when you think that hearings should not be scheduled, for instance: days when Council Tax hearings in the same area are scheduled, particular dates in a revaluation cycle, etc.?
Answer
Council Tax, key holiday periods, a sensible approach should be made to listing, ie one Assessor area per Hearing and the same type of property listed together. Also oldest appeals should be cited first unless complex in nature. The order at the moment seems to be random and notice is not forthcoming to the agent.
Question 5
It is intended that the previous stakeholder group for the transfer of valuation appeal committees to Scottish Tribunals be reconvened to ensure ongoing dialogue with the Local Taxation Chamber President. If you would like to join or to continue to be a member this group, please tell us here.
Answer
Yes I would be interested in joining or continuing my membership of this group.
Question 6
Is there anything else you would like to tell us in relation to transferred non-domestic rates appeals?
Answer
See comments in item 6 please. Thank you. Also it is hoped that appeal discussions can occur with the Assessor to avoid a Hearing where unnecessary due to factual matters etc. Also if there is a R2017 and R2023 appeal/Proposal for the same property should they not both be cited together?
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