http://www.legislation.gov.uk/id/uksi/1993/355

http://www.legislation.gov.uk/uksi/1993/355/regulation/21/made

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

Council tax banding

Council tax

King's Printer of Acts of Parliament

2018-02-05

COUNCIL TAX, SCOTLAND

The council tax and the council water charge become payable in respect of dwellings in Scotland as from 1st April 1993. These Regulations make provision for the circumstances in which council tax valuation lists can be altered after that date and for the procedures for making proposals for such alterations and for appeals when there are disagreements about proposals. The Regulations also set down procedures for appeals relating to the council tax and the council water charge on matters other than the alteration of a list.

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg. 3(2)(a)

(ia)

The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023

sch. 2

para. 15(3)(b)(ii)

sch. 1

para. 1-4

13-20

reg. 1(2)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg. 3(2)(a)

(ib)

The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023

sch. 2

para. 15(3)(b)(iii)

sch. 1

para. 1-4

13-20

reg. 1(2)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg. 15(3)(a)-(d)

The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023

reg. 3(2)

reg. 1

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.2 (defns. of levying authority and local valuation panel)

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art.9(2)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.3(2)(a)rev.inpt. and

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art-9(3)(b)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.21(a)

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art.9(4)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.2 (defns. of levying authority and local valuation panel)

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art.9(2)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.3(2)(a)rev.inpt. and

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art-9(3)(b)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg.21(a)

The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996

art.9(4)

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

reg. 21(b) and word

The Council Tax Reduction (Scotland) Regulations 2012

Sch. 7

para. 3

regs. 12

reg. 1

The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

Part 4 (regs 25 - 37)

The Water Services Charges (Billing and Collection) (Scotland) Order 2010

art 10

PART IIINON-LIST APPEALS

Appeals in relation to estimates or benefit matters21

Section 81(1) of the Act shall not apply where the grounds on which the person concerned is aggrieved are that—

a

any assumption as to the future that is required by Part V of the Administration Regulations to be made in the calculation of an amount payable as council tax or council water charge may prove to be inaccurate; or

b

the calculation of an amount payable as council tax fails to take proper account of the provisions of the Council Tax Benefit (General) Regulations 19929.