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  • Service Electors

    …lapses if not renewed by the elector. The ERO is obliged to send a reminder and a new application form to the elector between 57 and 58 months from the

  • Recruitment to the new Local Taxation Chamber

    …Panel experience) of the new Chamber which, subject to regulations, will be called the Local Taxation Chamber of the First-tier Tribunal for Scotland. Interviews for these appointments are planned for…

  • Draft Valuation Notices

    Why have I received a Valuation Notice? All non-domestic properties will be revalued on 1 April 2023. This means that Assessors will set new Net Annual and Rateable Values for…

  • About the Portal

    …was officially launched on Friday 29 October 2004 to coincide with the Scottish Executive’s Modernising Government Conference. The site was re- launched on 1 March 2017 with a new look….

  • The Assessor

    and all new properties are added to the list on the basis of 1991 levels of valuation. The functions of the Assessor are different from those of most other Local…

  • Valuation Basis and Statutory Requirements

    …valuation date of 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993, or for new properties, when they first enter the

  • Recruitment to the new Local Taxation Chamber

  • Valuation Notice – Further Information

    …under the Tribunal rules. The requirements are set out in the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022. There will be no scope to appeal…

  • Scottish Courts & Tribunals Service

    From 01 April 2023 The Local Taxation Chamber, which is a new First Tier Tribunal chamber, will deal with Council Tax and Non-Domestic appeals. More information can be found here….

  • Valuation Notice – Further Information

    …under the Tribunal rules. The requirements are set out in the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022. There will be no scope to appeal…