Tribunals (Scotland) Act 2014 - draft regulations: consultation

Part 2: Draft regulations adding the Council Tax Reduction Review Panel to Part 1 of Schedule 1 of the Tribunals (Scotland) Act 2014

Background

43. The Council Tax Reduction (Scotland) Amendment (No.2) Regulations 2013 amended the 2012 Regulations to establish a panel to review determinations made by a local authority in respect of applications for Council Tax Reduction (CTR). The panel provides an additional review to safeguard an individual's rights to administrative justice. The CTR scheme reduces liability for council tax, where applicable, based on an assessment of a household’s income, capital, composition, and characteristics. CTR, while a reduction in tax liability and not a benefit, is very similar to means-tested benefits and is closely aligned with Housing Benefit.

44. With VACs due to move into the Scottish Tribunals structure, moving the work of the CTRRP will mean all council tax appeals in Scotland will be heard within the First-tier Tribunal in the new Local Taxation Chamber. By adding the CTRRP to the list of bodies in Part 1 of Schedule 1 of the 2014 Act, the two bodies may be transferred into the Scottish Tribunals at the same time on 1 January 2023.

See supporting documents for associated regulations.

Questions on Draft Regulations

Q1: Do you have any comments on the draft regulations which propose to add the CTRRP to the list of tribunals in Schedule 1 of the Tribunal (Scotland) Act 2014?