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After you submit your appeal

The Local Taxation Chamber of the First-Tier Tribunal for Scotland will acknowledge receipt of your notice of appeal and may ask you and the assessor for further information.

It will also give you notice of the date and time set for any hearing. You’ll get at least 31 days' notice of the hearing. This can be shortened if both you and the assessor agree, or if there are urgent or exceptional circumstances. There is no strict deadline for the Chamber to hear your appeal. 

At least 14 days before the date of the hearing, you must give the Tribunal:

  • a list of any documents you wish to rely on 
  • copies of those documents 
  • a list of any witnesses you wish to call to give evidence

You may appoint someone to act as your representative. They do not have to be legally qualified. You should notify the Local Taxation Chamber if you have a representative.

What happens at the hearing

Depending on the nature of your appeal, it may be heard by 1, 2 or 3 members.

The Tribunal holds most meetings online, although they’ll hear some in person if they consider it more appropriate.

You may bring a supporter to any hearing. Your supporter can:

  • provide moral support
  • help you manage tribunal documents and other papers 
  • take notes of the proceedings. 

Your supporter cannot represent you. 


After making a decision in an appeal, the Local Taxation Chamber must issue that decision in writing as soon as possible. This should include the reasons for that decision.

Complicated appeals

You can ask the Local Taxation Chamber to refer your case to the Upper Tribunal if you think it’s complicated or very technical.

There are time limits for making such a request and a fee for lodging an appeal at the Upper Tribunal.

The Local Taxation Chamber can also decide to refer a case to the Upper Tribunal.

You should consider getting professional advice if you think your appeal may need to be referred to the Upper Tribunal.

If you’re still unhappy after you appeal

You can appeal a decision by the Local Taxation Chamber, or the Upper Tribunal, to the Lands Valuation Appeal Court. You can only appeal to the Lands Valuation Appeal Court on a ‘point of law’.

This means you think the valuation is wrong because you think the law was interpreted incorrectly and can argue why you think that.

You will need to pay a fee to do this. 

You should consider getting professional advice if you think your decision may need to be appealed to the Lands Valuation Appeal Court. You should contact the Local Taxation Chamber or the Upper Tribunal for further information.

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