Appeal Procedure

Introduction

This is one of a series of leaflets about the council tax. It explains the procedures for hearings before Valuation Appeal Committees. These committees deal with appeals against the following aspects of council tax administration:

• valuation bands and valuation list entries
• completion notices
• certain decisions of levying authorities
• penalties

A general introduction to the council tax is given in the leaflet 'Council Tax - A Guide'

Making an Appeal

The separate leaflet entitled "The Council Tax in Scotland - How to appeal" explains the procedures for lodging proposals to alter the valuation list (which may proceed to be considered as appeals) or appeals on other matters.

Where agreement cannot be reached with the Assessor or local authority appeals will proceed to be considered by an independent Valuation Appeal Committee (VAC). This leaflet explains the procedure to be followed at that stage. If you do not lodge your proposal to alter the valuation list, or your appeal about any other matter, within the timescales laid down you may lose your right of appeal to a VAC. You should therefore read the separate leaflet "The Council Tax in Scotland - How to appeal" BEFORE reading this leaflet.

It will not cost you anything to lodge an appeal yourself but you must continue to pay your original bill while your appeal is outstanding.

Valuation Appeal Committees

The Valuation Appeal Committee (VAC) which will consider your appeal will be chosen from a panel of local people appointed by the appropriate Sheriff Principal. The VAC will be made up of a Chairperson plus three to six ordinary members. They are unpaid and are entirely independent of the Assessor and the local authority. VACs are assisted by paid Secretaries who are usually lawyers. The Secretary takes no part in the decision making process.

Appeal Procedures

Withdrawal of appeals

If you decide to withdraw your appeal, perhaps because agreement has been reached with the Assessor or local authority, you may do this by writing in advance of the hearing to the Secretary of the VAC, or if you attend the hearing, by asking the VAC to agree that you can withdraw your appeal.

If the Assessor decides, after your appeal has been lodged, that the proposal you made to him is well-founded and is accepted your appeal will be deemed to be withdrawn. Similarly if the local authority decides not to contest your appeal it will be considered withdrawn since there is no continuing disagreement.

Method of appeal

Your appeal would normally be considered by the VAC at an oral hearing but you may seek to have it dealt with by written submission. Details of the oral hearings are given below; information on written submissions.

Valuation Appeal Committee Hearings

Notice of hearing

For an appeal being considered at a hearing, the Secretary of the VAC will send you, at least 35 days beforehand, notice of the date, time and place fixed for the hearing of your appeal. These details will be advertised at one of the council's offices for the area and also at the place where the hearing will be held (if that place is not a council office).

Exchange of information prior to a hearing

The VAC may require you to provide to the other party by a specified date -

• a general written statement of the evidence which you propose to give at the hearing;
• copies of all documents which you propose to produce for the hearing.

The Assessor or local authority may also be required to send you details of their case.

Representation at the hearing

You may appear before the VAC in person or you may be represented by someone else. Your representative does not have to be legally qualified. You cannot however be represented by someone who is a member of the panel from which the VAC is drawn. If you intend to be represented you should notify the Secretary beforehand and give your representative's name. The VAC can refuse to permit any particular person to represent you if they have good reason for doing so.

Record of evidence

If you think it important that a formal record of the hearing is made you can arrange for the evidence given at the hearing to be recorded. You must inform the VAC before the hearing that you propose to do this and you will have to bear the cost of the recording. The Secretary of the VAC may be able to give you further information as to whether the Assessor or levying authority will be recording the hearing. You may be able to obtain a copy of their recording.

Failure to appear

If you fail to appear or to be represented at the hearing your appeal may be dismissed. However, if you have a good reason for your absence you may, within 14 days of the VAC notifying you of the dismissal of your appeal or, within a longer period if the VAC accepts there are special circumstances, ask the VAC in writing to hear your case at a later date. If the VAC consider that there was a reasonable excuse for your absence and agree to hear your case you will receive at least seven days notice of the date, time and place of the further hearing.

At the hearing

The hearing will normally be in public. If however you or someone else concerned with the appeal give a good reason why it should not be in public the VAC may decide that it should be held in private. For example, in appeals concerning discount entitlement it may be necessary to give evidence about a person's medical records.

If your appeal is about the valuation list or completion notices the local Assessor, or a representative, will be at the hearing; if it is about the decisions of the levying authority, or penalties imposed by them the Director of Finance or a representative will attend.

The Chairperson of the VAC is in charge of the way in which the hearing is conducted. He or she will normally introduce everyone who is involved and explain how the hearing will proceed, in particular the order in which each case will be presented.

When you are asked to present your case the Chairperson will ask if you wish to give oral evidence; if you do you may be put on oath or asked to affirm the evidence. If you do give evidence you should confine yourself to the facts which you wish to bring out. After you have given evidence you may be questioned by the Assessor or the Director of Finance or their representatives. Any member of the VAC may also ask questions. You will also be given an opportunity to question the evidence put by the other side.

If you wish to call witnesses you may call them in turn to give evidence. You examine a witness by questioning him or her so that the answers will bring out the facts which you wish to establish relating to your appeal. The Assessor or the Director of Finance or their representatives may question your witnesses and so may members of the VAC. In turn you may question the Assessor or the Director of Finance or their representatives and any witnesses whom they may call.

If you do not wish to give oral evidence you may provide affidavit or written statements instead.

Before the VAC can consider such evidence you will have to supply a copy in advance of the hearing to the Assessor, if your appeal relates to the valuation list or to completion notices; or to the Director of Finance if your appeal is concerned with the action of the levying authority or penalties imposed. The Assessor or the Director of Finance will have an opportunity to object to the affidavit or written statement in which case the VAC will decide if it can be admitted. If you present your case in this way you will still be able to question the case put forward by the Assessor or Director of Finance.

Disposal by written submissions

It may be that you want to have your appeal considered by the VAC but do not want to have to attend a hearing in person. For example, if the matters in dispute involve straightforward matters of fact you may believe that your case can be clearly stated in a letter for the VAC's consideration. To cater for this, appeals may be disposed of on the basis of written submissions if all parties (normally you and the Assessor or authority) agree in writing to use this procedure. But the option of a full hearing is available if you would prefer that.

If you want your appeal dealt with by written submission you should notify the Secretary to the VAC who will consult the Assessor or authority and let you know if the other parties agree. Once you have been told that your appeal will be dealt with by written submission you have four weeks in which to send the Secretary your case in writing. This is your opportunity to set out your case fully and clearly. The Assessor or authority also have an opportunity to say why they disagree with your appeal. You will receive a copy of any submission that they lodge and will have four weeks to submit your comments on it. They have a similar opportunity to comment on your submission.

At the end of this latter four week period the Secretary will give the available information to the VAC. Once they have these submissions the VAC may ask for further information to be provided, may order that the appeal should be dealt with at a hearing, or may proceed to reach a decision which will be notified to you (see below).

At any time before a decision is reached either you or another party can withdraw agreement to the appeal being disposed of by written representations and insist on a hearing. You might want to do this, for example, if the written submissions by the Assessor or authority present arguments you had not expected. Equally the Assessor or authority might decide to withdraw their agreement to disposal by written representation, for example on the grounds that your arguments are not what they had expected.

You can of course withdraw your appeal if you so wish following consideration of the Assessor's or authority's comments, or at any time before the appeal is determined.

Decision

The VAC may tell you its decision at the end of the hearing, or at an adjourned sitting of the hearing or may inform you of the decision in writing. You will be given a written statement of the reasons for the decision. If the decision is given orally the VAC will issue a written statement within seven days of the decision being given.

Appeals against the VAC's decision

The VAC's decision is final except for your right to appeal to the Court of Session on a point of law. The Assessor and authority have an equal right of appeal. You would be advised to seek legal advice before embarking on this action and may be able to obtain financial assistance in seeking such advice.

How can I find out more?

This leaflet is intended to help you understand what will happen at your appeal. It does not cover every detail and should not be regarded as a comprehensive statement of law.

If you need further information you should contact your local Assessor or your council.

If you have general enquiries about the council tax you can write to:-

Council Tax Enquiries
The Scottish Executive
Area 3-J
Victoria Quay
Edinburgh
EH6 6QQ

Last Updated January 2003