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.
Visitor Levy Appeals transferred into the Chamber on 1st April 2026.
The Local Taxation Chamber hears the following type of appeals:
- Appeals against Council Tax Banding and the inclusion or exclusion of a property in the valuation list,
- 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,
- Visitor Levy Appeals.
The Chamber is headed by a Chamber President, Jacqui Taylor.
Hearings
When the Tribunal sits to hear an appeal the hearing will be chaired by the legal member. The Tribunal will comprise either one legal member sitting alone (Council Tax Reduction appeals and Council Tax liability appeals); one legal member and one ordinary member with valuation experience (Council Tax banding appeals and Visitor Levy appeals) or one legal member and one ordinary member with rating experience (Non Domestic Rates Appeals and Visitor Levy appeals).
All forthcoming hearings are advertised on the Chamber website. 93% of hearings are video conference hearings by Cisco Webex and the remainder are either inperson hearings or hearings determined by written representations.
Time Commitment
The time commitment is expected to be in the order of 15 days per year, depending on the volume of work of the Chamber. Sittings need not always be on a full day basis, and where possible half day sittings can be accommodated.
Personal and Judicial Qualities
The following personal and judicial qualities are necessary for Legal and Ordinary members of the LTC:
Managing Work Efficiently
- Manages cases and time effectively,
- Diligent and hardworking,
- Able to work at speed and under pressure.
Communicating Effectively
- Establishes authority and inspires respect and confidence,
- Modifies communication style to meet the needs of different tribunal users,
- Listens with patience and respect.
Exercising Judgement
- Remains impartial and open minded and is seen to be fair to all,
- Is able to analyse and assess complex evidence and arguments,
- Is able to reason clearly,
- Is able to contribute constructively to decision-making,
- Is confident in judging and making independent decisions in the face of challenge.
Working With Others
- Is able to work collegiately with fellow tribunal members,
- Is even tempered and consistent,
- Treats people with respect and sensitivity,
- Understands people and society.
Mindset
- Shows an understanding of and commitment to the role and to public service,
- Is self-aware and uses feedback and self-reflection to develop.
The skills required of judicial office holder are as follows-
Eligibility
Eligibility for a legal member of the Chamber is set out in Section four or the 2015 Regulations:
4.—(1) A person is eligible for appointment as a legal member of the First-tier Tribunal for Scotland under paragraph 5(2) of schedule 3 to the Act if the person qualifies under paragraph (2).
(2) Subject to paragraph (5), a person qualifies under this paragraph, if the person has had—
(a) previous engagement in practice for a period of not less than 5 years as a solicitor or advocate in Scotland; and
(b) subsequent engagement in any of the activities listed in paragraph (3).
(3) The activities are—
(a) exercising judicial functions in any court or tribunal;
(b) practice or employment as a lawyer of any kind;
(c) teaching or researching law at or for an educational institution.
(4) The 5 year period referred to in paragraph (2)(a) (and the 5 year period referred to in paragraph 5(1) of schedule 3 to the Act) may be calculated on a cumulative or a continuous basis.
(5) A person is not to be treated as having satisfied paragraph (2)(a), if the person has been debarred from the person’s professional body 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 the professional body.
The Role of Legal Judicial Office Holders
Legal judicial office holders, also known as legal members of the LTC are responsible for chairing the appeal hearing, chairing post-hearing deliberations and drafting the decision of the tribunal. A written decision is drafted for every appeal. Legal and specialist members will be expected to produce reasoned decisions which may be challenged on appeal. All decisions (other than Council Tax Reduction decisions) are published on the Chamber website. It is expected that decisions will be issued by members within reasonable timescales which take account of the complexity of the case.
The judicial role of a legal member in LTC can be summarised as follows:
- Hearing and deciding the appeals,
- Being responsible for chairing the tribunal hearings (either held in person, held remotely by video or occasionally by telephone),
- Taking the lead in the relevant proceedings and providing advice to other members and assistance to parties to the proceedings on the legal issues arising, ensuring proceedings are fair and actively and efficiently managed,
- Communicating effectively and courteously with all parties,
- Weighing up potentially conflicting evidence and provide and receive support to/from other members to reach an independent and reasoned decision,
- Working collaboratively with other tribunal members and facilitate collective decision making, draft any written decision and statement of reasons and ensure the law is appropriately applied and all relevant issues are covered in the decision,
- Ensuring that parties who are not represented can effectively present their case and have it considered fairly,
- Producing written work that is clear, concise and well-reasoned,
- Ensuring decisions, directions and any orders of the Tribunal are made efficiently, effectively, fairly and notified timeously,
- Following the Statement of Principles of Judicial Ethics for the Scottish Judiciary, revised 2023, in all of their LTC judicial work,
- Attending regular training events.
Legal Skills
The following skills are necessary for legal members of the LTC:
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 Valuation Law as it applies to Council Tax and Non Domestic Rates Valuations, Council Tax Law, Visitor Levy Law and Administrative law. Alternatively, evidence of the motivation and ability to acquire legal knowledge in this area,
- Ability to analyse complex legal problems and apply the law correctly,
- Ability to analyse and interpret case law and statute,
- Thorough knowledge of procedure and practice in Scottish courts or tribunals.
Leadership
- The ability to exercise strong leadership and work constructively and collaboratively with other members of the Tribunal in reaching independent and reasoned decisions.
Eligibility
In the Local Taxation Chamber, Ordinary Judicial Office Holders, also known as ordinary members have either Valuation experience or Surveyor Rating experience.
Eligibility for an ordinary member of the Housing and Property Chamber is set out in Section three of The Scottish Tribunals (Eligibility for Appointment) Regulations 2015.
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.
Expert Contribution
- Provide specialist and technical advice to other panel members where appropriate,
- Able to communicate about their specialist area in a way which is accessible and clear, and which will help fellow Tribunal members understand specialist and technical issues in a case,
- Support the legal member in drafting decisions and statements of reasons that accurately reflect the issues and the panel’s collective decision.
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.