These Regulations amend the Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995 (“the principal Regulations”).

Regulation 2(2) amends regulation 2 of the principal Regulations by permitting all documents sent under them to be sent electronically and regulation 2(3) makes amendments to regulation 3 of the principal Regulations consequential to that amendment.

Regulation 2(4) amends regulation 8 of the principal Regulations to extend the time limit for notification about a hearing and to provide for information relative to hearings to be published on a website rather than by notice displayed in the rating authority’s premises.

Regulation 2(5) amends regulation 9 of the principal Regulations to remove a reference to the Council on Tribunals which no longer exists.

Regulation 2(6) amends regulation 10 of the principal Regulations to apply different time limits where, firstly, an assessor must provide the appellant with a statement of grounds on which the entry in the valuation roll is arrived at and, secondly, the assessor can require the appellant to confirm his or her intention to proceed with the appeal. In addition, at the hearing, a party may not found on grounds not specified in their written statement provided under regulation 10(1) or (2) unless the other party consents or the Committee exercises its discretion.

Regulation 3 contains a saving provision.