Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995
| Jurisdiction | UK Non-devolved |
| Citation | SI 1995/572 |
| Year | 1995 |
1995 No. 572 (S.41)
RATING AND VALUATION
The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995
Made 2nd March 1995
Laid before Parliament 10th March 1995
Coming into force 1st April 1995
The Secretary of State, in exercise of the powers conferred on him by section 15(2), (2AA) and (2A) of the Local Government (Financial Provisions) (Scotland) Act 19631and of all other powers enabling him in that behalf, and after consultation with the Council on Tribunals in accordance with section 8(1) of the Tribunals and Inquiries Act 19922, hereby makes the following Regulations:
Citation, commencement and application
1.—(1) These Regulations may be cited as the Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995 and shall come into force on 1st April 1995.
(2) These Regulations shall apply to any appeal to a Committee under the Valuation Acts in respect of which a notice of appeal is lodged with an assessor on or after 1st April 1995.
Interpretation
2.—(1) In these Regulations, unless the context otherwise requires—
“the Act” means the Local Government (Scotland) Act 19753;
“the 1949 Act” means the Lands Tribunal Act 19494;
“the Valuation Acts” means the Lands Valuation (Scotland) Act 18545, the Acts amending that Act and any other enactment relating to valuation;
“appeal” includes complaint, and “appellant” shall be construed accordingly;
“application” means application in writing;
“assessor” means the assessor or depute assessor for a valuation area appointed under section 116 of the Local Government (Scotland) Act 19736;
“Committee” means a valuation appeal committee for a valuation area constituted in accordance with the Valuation (Local Panels and Appeal Committees Model Scheme) (Scotland) Order 19757;
“disposal date”, in relation to an appeal, means the date for the time being fixed by the Secretary of State by order under section 13(1) of the Valuation and Rating (Scotland) Act 19568as the last date for disposal of that appeal by a Committee;
“local valuation panel” means the panel for a valuation area constituted in accordance with the Valuation (Local Panels and Appeal Committees Model Scheme) (Scotland) Order 1975;
“notice” means notice in writing, and “notify” shall be construed accordingly;
“party” means either the assessor or the appellant, and “parties” shall be construed accordingly;
“secretary” means the secretary or assistant secretary to the local valuation panel from which the Committee is constituted, or any other person for the time being authorised by that panel to act as secretary or assistant secretary to the Committee;
“the Tribunal” means the Lands Tribunal for Scotland.
(2) Any reference in these Regulations to a numbered regulation or to a numbered paragraph in a regulation shall be construed as a reference to the regulation bearing that number in these Regulations, or to the paragraph bearing that number in that regulation, as the case may be.
Requirements as to appeal
3.—(1) An appeal to the Committee shall be made by way of notice, which shall specify the particular lands and heritages in respect of which the appeal is made.
(2) The notice referred to in paragraph (1) shall be lodged with the assessor of the valuation area in which the subjects of the appeal are located.
(3) The assessor shall notify the secretary that the notice of appeal has been lodged.
(4) If, after notice of appeal has been lodged, agreement is reached between the assessor and the appellant as mentioned in section 2(3) of the Act9, the notice of appeal shall be deemed to be withdrawn and the assessor shall inform the secretary accordingly.
(5) The appellant may, by giving written intimation to the assessor, withdraw his notice of appeal and, where such intimation has been given, the assessor shall inform the secretary accordingly.
Application for referral to the Tribunal
4.—(1) The assessor or the appellant may make application to the Committee seeking referral of the appeal to the Tribunal for determination under section 1(3A) of the 1949 Act10, but any such application must be made—
(a)
(a) more than 14 days prior to any date set under regulation 8 for the hearing of the appeal; and
(b)
(b) more than 6 months prior to the disposal date for the appeal.
(2) An application under paragraph (1) shall include representations by the applicant as to which of the criteria set out in sub-paragraphs (a) to (e) of paragraph (1) of regulation 5 apply to the appeal.
(3) The party who makes an application under paragraph (1) shall, at the same time as he makes that application, send a copy of it to the other party, and that other party may make written representations to the Committee on the application, and shall send a copy of any such representations to the applicant.
(4) The assessor and the appellant may make joint application to the Committee in accordance with the terms of section 15(2AA) of the Local Government (Financial Provisions) (Scotland) Act 1963 requiring referral of the appeal to the Tribunal for determination under section 1(3A) of the 1949 Act, but any such application must be made—
(a)
(a) more than 14 days prior to any date set under regulation 8 for the hearing of the appeal; and
(b)
(b) more than 3 months prior to the disposal date for the appeal.
Decision on referral to the Tribunal
5.—(1) Where an application under regulation 4(1) has been made, and it appears to the Committee that—
(a)
(a) the facts of the case are complex or highly technical;
(b)
(b) the evidence to be given by expert opinion is complex or highly technical;
(c)
(c) the law applicable to the case is uncertain or difficult to apply;
(d)
(d) the case raises a fundamental or general issue likely to be used as a precedent in other cases; or
(e)
(e) the lands and heritages to which the appeal relates are part of larger subjects situated in more than one valuation area and the valuation of those subjects is appealed in more than one such area,
the Committee shall refer the appeal to the Tribunal for determination, and the secretary shall notify the parties accordingly.
(2) Not later than 42 days after receiving an application under regulation 4(1), the Committee shall decide, without hearing the parties in person, whether the appeal is to be heard by the Committee or referred to the Tribunal for determination and, in so deciding, the Committee shall have regard to the application and any written representations thereon, including any further representations the Committee may request of either of the parties.
(3) Where an application has been made under regulation 4(1) and the Committee has decided not to refer the appeal to the Tribunal, the Committee shall within 14 days of making its decision notify that decision with reasons in writing to both parties, and shall, subject to paragraph (4), proceed with the appeal as if no such application had been made, save that no further application may be made under regulation 4(1).
(4) No hearing of an appeal by the Committee shall proceed, except by agreement of the parties to the appeal, within 35 days after the date of notification in accordance with paragraph (3) of the Committee’s decision not to refer the appeal to the Tribunal.
(5) Where an application has been made under regulation 4(1) and the Committee has decided to refer the appeal to the Tribunal for determination but the Tribunal, in accordance with section 1(3B) of the 1949 Act11, declines to proceed to determine it, the appeal shall be remitted to the Committee which shall proceed with the appeal as if no such reference had been made, save that no further application may be made under regulation 4.
(6) Where an application has been made under regulation 4(4), the Committee shall refer that appeal to the Tribunal, but if the Tribunal, in accordance with section 1(3B) of the 1949 Act, declines to proceed to determine it, the appeal shall be remitted to the Committee which shall proceed with the appeal as if no such reference had been made, save that no further application may be made under regulation 4.
(7) Where the Tribunal has in accordance with paragraph (5) or paragraph (6) declined to proceed to determine the appeal, the Committee shall (subject to regulation 7(9)) of new issue to each party, in accordance with the provisions of regulation 8, a notice of the date of the hearing of the appeal by the Committee, and these Regulations shall thereafter operate as if the date so set were the date originally set for the hearing.
Appeal against refusal to refer to the Tribunal
6.—(1) Where an application has been made under regulation 4(1) and the Committee had decided not to refer the appeal (hereinafter in this regulation referred to as “the original appeal”) to the Tribunal, the applicant may lodge with the Tribunal an appeal against that decision of the Committee12.
(2) An appeal to the Tribunal as provided for in paragraph (1) shall be made by way of notice given by the applicant to the Clerk to the Tribunal within 21 days after the date of notification in accordance with regulation 5(3) of the Committee’s decision not to refer the appeal to the Tribunal.
(3) The notice of appeal referred to in paragraph (2) shall specify the grounds on which the appeal is made, and shall be accompanied by a copy of the Committee’s decision and its reasons for that decision.
(4) The applicant shall, at the same time as he gives notice under paragraph (2), send a copy of it to the other party.
(5) Where an appeal has been made under paragraph (1) and the Tribunal has decided to refuse it, the Committee shall—
(a)
(a) proceed with the original appeal as if no appeal under paragraph (1) had been made...
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