Appeals in relation to council tax, water charges and non-domestic rates are dealt with by the Local Taxation Chamber.
The Local Taxation Chamber is part of the First-tier Tribunal for Scotland. The First-tier Tribunal for Scotland deals with 'first instance decisions'. These are decisions for cases heard at a tribunal for the first time.
The Local Taxation Chamber consists of:
- legal members
- ordinary members (with surveyor rating experience)
- ordinary members (with valuation experience)
- the Chamber President
The Judicial Appointments Board for Scotland appoints Tribunal members. You can find the full list of members on the Local Taxation Chamber on the Scottish Courts and Tribunals website. All members are completely independent of the assessor, the government and your local council. They have no prior knowledge of the case.
A Local Taxation Chamber hearing is a free service. You'll have to pay your own costs, such as travel and professional fees, should you ask a rating agent, or other person, to represent you.
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