Council Tax
The Appeals Process
Acknowledgement of Proposals
Appeals against Council Tax Bands are initially called "proposals", within the period of 14 days beginning on the day on which the Assessor receives a proposal, the assessor shall acknowledge its receipt.
Valid Proposals
When a valid proposal has been made the Assessor has up to six months to consider the points made and respond accordingly. If the Assessor does not agree your band should be altered, they will serve notice that the proposal is not well founded. You have a right of appeal to the First-tier Tribunal for Scotland Local Taxation Chamber against the Assessor’s decision, but you must ensure that you make such an appeal within the statutory time period of six months plus six weeks from the date on which the Assessor received your proposal.
If the Assessor does not issue a decision within six months from the date on which the Assessor received your proposal, then you have a right of appeal to the First-tier Tribunal for Scotland Local Taxation Chamber. This must be done within six weeks of the expiry of the six-month period.
Invalid Proposals
Lack of Title or Out of Time
Where the proposal is considered by the Assessor to be invalid, due to lack of title or being submitted out of time, the Assessor may serve notice on the proposer to that effect. If the proposer disagrees with the opinion of the Assessor the proposer may appeal against the notice, to the First-tier Tribunal for Scotland Local Taxation Chamber no later than 28 days after the Assessor’s service of notice. Any such appeal will be restricted to determining the validity of the proposal and not to consider the Council Tax band of the property.
Lack of Information
Where the proposal is considered by the Assessor to be invalid, due to lack of information, the Assessor may serve notice on the proposer to that effect. The proposer can supply the missing information or if the proposer disagrees with the opinion of the Assessor, the proposer may appeal against the notice to the First-tier Tribunal for Scotland Local Taxation Chamber no later than 28 days after the Assessor’s service of notice. Any such appeal will be restricted to determining the validity of the proposal and not to consider the Council Tax band of the property.
Council Tax Appeals – First-tier Tribunal for Scotland Local Taxation Chamber
More information can be found at www.localtaxationchamber.scot/apply