http://www.legislation.gov.uk/uksi/1993/355/contents/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. 2

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

sch. 2

para. 15(2)(a)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 2

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

sch. 2

para. 15(2)(b)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 2

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

sch. 2

para. 15(2)(c)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 3(1)

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

sch. 2

para. 15(3)(a)

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)(i)

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

sch. 2

para. 15(3)(b)(i)

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)

(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. 5(9)(a)

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

sch. 2

para. 15(4)(a)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 5(9)(a)

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

sch. 2

para. 15(4)(b)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 8(2)

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

sch. 2

para. 15(5)(a)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 8(2)

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

sch. 2

para. 15(5)(b)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 9(2)(d)

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

sch. 2

para. 15(6)(a)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 9(3)

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

sch. 2

para. 15(6)(b)(i)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 9(3)

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

sch. 2

para. 15(6)(b)(ii)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 10(1)

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

sch. 2

para. 15(7)(a)

sch. 1

para. 1-5

13-20

reg. 1(2)

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

reg. 10(2)

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

sch. 2

para. 15(7)(b)

sch. 1

para. 1-5

13-20

reg. 1(2)

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

reg. 15

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

sch. 2

para. 15(8)

sch. 1

para. 1-4

13-20

reg. 1(2)

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

reg. 22-24

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

sch. 2

para. 15(9)

sch. 1

para. 1-5

13-20

reg. 1(2)

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

Pt. 4

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

sch. 2

para. 15(9)

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(1) defn.of ( taxpayer) para.(b)(ii))

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

art.9(3)(a)

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.25(1) (defn. of comnittee)

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

art.9(5)

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(1) defn.of ( taxpayer) para.(b)(ii))

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

art.9(3)(a)

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.25(1) (defn. of comnittee)

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

art.9(5)

Pt. 4

art. 12(5)

art. 1(1)

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

The Water Services Charges (Billing and Collection) (Scotland) Order 2012

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

Pt. 4

The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014

art. 10(5)

art. 1

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

Pt. 4

The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020

art. 10(5)

art. 1

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

regs 25–37 (Pt IV)

The Water Services Charges (Billing and Collection) (Scotland) Order 2005

art 10(5)

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

regs 25–37 (Pt IV)

The Water Services Charges (Billing and Collection) (Scotland) Order 2002

art 12(5)

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

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

regs 25 – 37

The Water Services Charges (Billing and Collection) (Scotland) Order 2006

art 10

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

regs.25-37 (Pt.IV)

The Water Services Charges (Billing and Collection) (Scotland) Order 1996

art.12(5)

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

regs.25-37 (Pt.IV)

The Water Services Charges (Billing and Collection) (Scotland) Order 1996

art.12(5)

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

PART IPRELIMINARY

1Citation and commencement

2Interpretation

PART IIALTERATION OF VALUATION LISTS

3Interpretation of Part II

4Restrictions on alteration of valuation bands

5Circumstances and periods in which proposals may be made

6Manner of making proposals and information to be included

7Acknowledgement of proposals

8Proposals treated as invalid—lack of title or out of time

9Proposals treated as invalid—lack of information

10Proposals treated as invalid—appeals

11Withdrawal of proposals

12Joint proposals

13Valuations in connection with proposals

14Alterations agreed by assessor

15Disagreement as to proposed alteration

16Notification of alteration

17Effective date for alterations—additions or deletions of dwellings

18Effective date for alterations—corrections

19Effective date for alterations—other cases

20Service of notices

PART IIINON-LIST APPEALS

21Appeals in relation to estimates or benefit matters

22Appeals against levying authority decisions and calculations

23Appeals against penalties

24Appeals against completion notices

PART IVAPPEAL PROCEDURE

25Interpretation of Part IV

26Withdrawal of appeals

27Disposal by written representations

28Notice of hearing

29Statement of evidence

30Power to require attendance of witnesses and to order recovery of documents

31Failure to appear or be represented at hearing

32Arrangements at hearing

33Procedure at hearing

34Representation at hearing

35Record of evidence

36Decisions

37Orders

1993 No. 355 (S.39)

COUNCIL TAX, SCOTLAND

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

Made19th February 1993

Laid before Parliament4th March 1993

Coming into force1st April 1993

The Secretary of State, in exercise of the powers conferred upon him by sections 81 (3), 82 (1) and (2), 87, 113 (1) and (2) and 116 (1) of the Local Government Finance Act 19921 and of all other powers enabling him in that behalf, and after consultation with the Council on Tribunals as required by section 8 (1) of the Tribunals and Inquiries Act 19922, hereby makes the following Regulations: