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The Valuation Appeal Panels and Committees (Scotland) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 137 (S. 10)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations constitute 13 valuation appeal panels for the valuation areas referred to in regulation 2 for the purpose of hearing appeals under the Valuation Acts and council tax appeals, pursuant to local government re-organisation in Scotland.
Regulation 3 provides that the sheriff shall determine the number of members of a panel, although each panel shall have at least 12 members. Regulations 4 and 5 provide for the appointment and term of office of a panel member, and requirements as to notice to the sheriff when a person ceases to be a panel member.
Regulations 6 and 7 deal with the appointment of a panel chairman (and deputy chairmen) and a secretary (and assistant secretary) of the panel. Regulation 8 deals with termination of such appointments.
Regulations 9 to 11 provide for the appointment of members and a chairman of a valuation appeal committee and for the places where such a committee shall sit.
Regulations 12 to 14 deal with allowances to panel and committee members, provision of accommodation and services and the defraying of the costs of panels and committees.
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