Hansard

Thank you, convener, and good morning, members. This suite of three sets of regulations will transfer all the functions of the valuation appeals committee and certain functions of the Lands Tribunal for Scotland to the Scottish tribunals, and will set out the composition of those tribunals when they are exercising the transferred functions. The Tribunals (Scotland) Act 2014 created a new simplified statutory framework for tribunals in Scotland by establishing the Scottish tribunals, consisting of the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland. That framework brings the range of existing tribunal jurisdictions together into one system and provides a structure for new jurisdictions coming in. The valuation appeals committee and some limited functions of the Lands Tribunal for Scotland are due to be transferred to the Scottish tribunals on 1 April 2023. The draft First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023 provide for the transfer of the existing functions of the valuation appeals committees to the First-tier Tribunal for Scotland local taxation chamber. Existing members of the valuation appeals committees will not transfer to the Scottish tribunals; instead, members have been appointed through a fair and open recruitment process that was undertaken by the Judicial Appointments Board for Scotland. In addition, the regulations make provision for cases that are in progress on the date of transfer, and they make amendments to primary and secondary legislation that are necessary as a consequence of the transfer of the functions. The second instrument is the draft Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023. Currently, appeals in relation to non-domestic rates cases can, in certain circumstances, be referred from a valuation appeals committee to the Lands Tribunal for Scotland. Such circumstances have included cases in which the facts were particularly complex, the law was particularly difficult to apply or the property in relation to the valuation that was being appealed straddled two valuation areas. A decision by a valuation appeals committee not to refer a case to the Lands Tribunal for Scotland can also be appealed to the Lands Tribunal for Scotland. Upon transfer of those matters to the Scottish tribunals, a referral system similar to the current one will be retained, but with qualifying cases being referred to the Upper Tribunal. That will ensure that complex or significant cases can be considered by a body with additional expertise and that the matters are dealt with entirely within the Scottish tribunals system. Parties will also be able to pursue an appeal to the Upper Tribunal if they disagree with a decision of the First-tier Tribunal not to refer such a case. Finally, the draft First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023 specify the number and types of members—for example, judicial, legal or ordinary—of the local taxation chamber of the First-tier Tribunal who are required in relation to the different appeals before that body. Likewise, the regulations set out the membership of the Upper Tribunal when it considers appeals or referrals from the First-tier Tribunal. I understand that the Delegated Powers and Law Reform Committee considered the regulations on 20 December 2022 and raised no points on them. The functions of another body, the Council Tax Reduction Review Panel, are also due to be transferred to the First-tier Tribunal, to take effect at the same time. That transfer is provided for in a separate set of regulations, which I know will be considered by the committee at a later meeting. I would be happy to answer any questions, and my officials are also here to help.