(This note is not part of the Regulations)

The Valuation Appeal Panels and Committees (Scotland) Regulations 1996 (“the 1996 Regulations”) constituted 13 valuation appeal panels for valuation areas in Scotland for the purpose of hearing appeals under the Valuation Acts and council tax appeals.

Regulation 2 of these Regulations removes the restriction contained in Regulation 4(4) of the 1996 Regulations, that no person shall be appointed to a valuation appeal panel for a term of office which would commence after they reach the age of 70 years.