Local Taxation Chamber
The Local Taxation Chamber of the First-tier Tribunal was formed to deal with council tax, council tax reduction, water charges and non domestic rates appeals after 1st April 2023.
The functions of the Valuation Appeal Panels and the Council Tax Reduction Review Panel were transferred to the Local Taxation Chamber in 2023.
The Local Taxation Chamber will hear the following type of appeals:
- Appeals against Council Tax Banding
- Invalid Council Tax Banding Appeals
- Council Tax Liability Appeals (Calculation of Council Tax Liability, Exemptions and Discounts)
- Council Tax Reduction Appeals
- Council Tax Completion Notice Appeals
- Council Tax Penalty Notice Appeals
- Non-Domestic Rates Appeals
- Non-Domestic Rates Complaints
- Non-Domestic Rates Penalty Notice Appeals
- Water Charges Appeals
The Chamber is headed by a Chamber President, Jacqui Taylor.
The skills required of judicial office holder are as follows-
Eligibility
Legal Members of the First-tier Tribunal are appointed by the Scottish Ministers. To be eligible for appointment you must:
- Have previous engagement in practice for a period of not less than 5 years as a solicitor or advocate in Scotland; and
- Subsequent engagement in any of the activities listed below:
(a) exercising judicial functions in any court or Tribunal;
(b) practice or employment as a lawyer of any kind; or
(c) teaching or researching law at or for an educational institution.
Legal Knowledge
- Evidence of a high level of legal knowledge and experience and skills in interpretation and application of the areas of law relevant to the Chamber.
- A knowledge of and experience in housing or property law or evidence of the motivation and ability to acquire legal knowledge in this area.
Leadership
- The ability to exercise strong leadership and work constructively and collaboratively with other members of the Tribunal in reaching independent and reasoned decisions.
Sound Judgement & Intellectual Capacity
- The ability to concentrate on and absorb arguments, summarise factual and legal issues, and apply knowledge to arrive at balanced judgements.
Management Skills
- The ability to manage cases actively and expeditiously, and produce a high quality of written work quickly.
Communication & Interpersonal Skills
- Courteous and considerate to all tribunal users and staff, sensitive to people from different social backgrounds.
- Committed to engaging positively and openly with parties and the public and encourage participation in proceedings.
Eligibility
In the Local Taxation Chamber, Ordinary Members have either Valuation experience or Surveyor Rating experience.
To be eligible for appointment as an ordinary member of the Local Taxation Chamber, you must have:
Valuation
(a) has knowledge of a valuation area, and
(b) has substantial experience of the valuation of domestic or non-domestic properties.
"substantial experience of the valuation of domestic or non-domestic properties" means either—
(i) demonstrable knowledge and understanding of relevant valuation matters, whether obtained in a business, trade, charity or not-for-profit organisation, profession or academia (but such experience does not count as relevant experience where a person is a former member of professional body, board or academic institution if the person has been debarred from that body, board or institution or has been subject to any sanction that would have led to such debarment had the person not ceased to belong to it), or
(ii) at least 3 years' experience regularly sitting as a member of a valuation appeals committee constituted under section 29(1) of the Local Government etc. (Scotland) Act 1994
"a valuation area" has the meaning given in section 27(1) of the Local Government etc. (Scotland) Act 1994
"regularly" means at least 4 times per year.
Surveyor Rating
Be, or within the last 5 years have been, a member or fellow of the Royal Institution of Chartered Surveyors (RICS), and have substantial experience as a surveyor in rating matters.
"substantial experience as a surveyor in rating matters" means at least 5 years’ experience as a member or fellow of RICS in matters relating to valuation for rating, but such experience does not count as relevant experience where a person is a former member or fellow of RICS, if the person has been debarred from RICS or if the person has been subject to any sanction that would have led to such debarment had the person not ceased to belong to RICS.
The Role of Ordinary Members
Ordinary Members are appointed to sit as part of a judicial panel within the Tribunal. They bring specialist expertise and professional experience to the decision‑making process and contribute to the fair, impartial and efficient disposal of cases. Working collaboratively with Legal Members, they ensure that tribunal users receive a high‑quality, accessible and timely service. Ordinary Members may be required to sit in a range of case types relevant to their area of appointment and must be able to analyse complex information, apply their professional judgement, and contribute to clear, well‑reasoned decisions. The role requires professionalism, impartiality, and a commitment to delivering justice in a respectful and user‑focused manner.
Panel Participation and Decision‑Making
- Sit as part of a panel and work collaboratively with other judicial office holders.
- Participate effectively and impartially in hearings and in the collective decision‑making process.
- Possess the ability to analyse and assess complex evidence and arguments, weigh conflicting information, absorb a variety of facts and opinions and identify matters of relevance.
Expert Contribution
- Provide specialist and technical advice to other panel members where appropriate.
- Support the Legal Member in drafting decisions and statements of reasons that accurately reflect the issues and the panel’s collective decision.
Conduct and Engagement
- Be courteous, considerate and respectful to all Tribunal users and staff.
- Demonstrate sensitivity to individuals from different backgrounds and circumstances.
- Engage openly, positively and effectively with parties and the public.
Preparation and Casework
- Read and familiarise themselves with case papers (“the bundle”) in advance of hearings.
- Carry out any other reasonably required tasks that support tribunal proceedings.
Ordinary members may also need to travel throughout Scotland as required.