Local Taxation Chamber
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-
Placeholder for legal.
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.