Act of Sederunt (Valuation Appeal Rules Amendment) 2023

EXPLANATORY NOTE

(This note is not part of the Act of Sederunt)

This Act of Sederunt amends the Act of Sederunt (Valuation Appeal Rules Amendment) 1982 (“the 1982 Rules”) in consequence of the transfer on 1st April 2023 of Valuation Appeal Committee functions to the First-tier Tribunal for Scotland (Local Taxation Chamber) and of the Lands Tribunal for Scotland’s valuation rating appeals functions to the Upper Tribunal for Scotland.

Paragraph 2(3) amends rule 3 of the 1982 Rules so that, when appealing by way of stated case, the party doing so is required to request a written statement of the Tribunal’s decisions from the Tribunal unless the Tribunal has already issued a statement of its reasons.

Paragraph 2(4) and (5) makes amendments in consequence of the transfer of jurisdiction from the Valuation Appeal Committee and Lands Tribunal for Scotland to the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland respectively.

Paragraph 3 makes transitory provision so that between 1st April 2023 and 30th September 2023, where a party wishes to appeal a decision of a Valuation Appeal Committee to the Lands Valuation Appeal Court by stated case, the party must request a written statement of the reasons for the decision from the Valuation Appeal Committee. This transitory provision is in consequence of transitory and saving provision made by the First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45) and in respect of the Valuation Appeals Committees, to facilitate stated cases being made by the Committees during the transitory period.