http://www.legislation.gov.uk/ukpga/1992/14/section/81Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-05-06 Part II Council Tax: Scotland Appeals <Substitution ChangeId="key-87c4a5537ecd3096ec4964957bc7181f-1681401132908" CommentaryRef="key-87c4a5537ecd3096ec4964957bc7181f">Appeal to the First-tier Tribunal</Substitution>.811A person may appeal to the First-tier Tribunal for Scotland if he is aggrieved by—aany decision of a localauthority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; orbany calculation made by a localauthority of an amount which he is liable to pay to the authority in respect of council tax,and the First-tier Tribunal for Scotland shall make such decision as they think just.2In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.3Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.4No appeal may be made under subsection (1) above unless—athe aggrieved person serves a written notice under this subsection; andbone of the conditions mentioned in subsection (7) below is fulfilled.5A notice under subsection (4) above must be served on the localauthority concerned.6A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.7The conditions are that—athe aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;bthe aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;cthe period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.8Where a notice under subsection (4) above is served on an authority, the authority shall—aconsider the matter to which the notice relates;binclude in any notification under subsection (7)(a) above the reasons for the belief concerned;cinclude in any notification under subsection (7)(b) above a statement of the steps taken.S. 81 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.S. 81(1) excluded (1.4.1993) by S.I. 1993/355, reg. 21Word in s. 81(1)(a) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)Word in s. 81(1)(b) substituted (1.4.1996) by 1994 c. 39, s.180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)Word in s. 81(5) substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(5); S.I. 1996/323, art. 4(1)(c)Words in s. 81(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(b) (with sch. 1 paras. 1-4, 13-20)Words in s. 81(1) substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(c) (with sch. 1 paras. 1-4, 13-20)S. 81 heading substituted (1.4.2023) by The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 (S.S.I. 2023/45), reg. 1(2), sch. 2 para. 8(3)(a) (with sch. 1 paras. 1-4, 13-20)