Hansard

Thank you, convener. Following on from the two sets of regulations on legal aid that we have just discussed, I would now like to speak to the committee about the draft First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure and Composition) (Miscellaneous Amendment) Regulations 2026.For context, the Scottish tribunals structure was created by the Tribunals (Scotland) Act 2014, which introduced a new and simplified statutory framework for tribunals in Scotland. The Scottish tribunals consist of the First-tier Tribunal and the Upper Tribunal. The First-tier Tribunal is organised into a series of chambers that have specialist jurisdictions. There are currently six chambers: the general regulatory chamber; the tax chamber; the housing and property chamber; the local taxation chamber; the health and education chamber; and the social security chamber.The purpose of the draft amending instrument is to make technical amendments to the procedure and composition rules that are applicable to the local taxation chamber. The LTC considers various appeals relating to non-domestic rates, water charges, civil penalties and council tax matters. The purpose of the amendments to the procedure rules is to insert reference to the Valuation (Proposals Procedure) (Scotland) Regulations 2025, which will come into force on 1 April 2026, and to make provision as to the making of proposals by proprietors, tenants and occupiers of lands and heritage for alteration of entries in the valuation roll for non-domestic rates. In addition, the draft instrument will allow an appellant to withdraw an appeal without first being required to make a withdrawal request to the LTC.The amendments to the composition rules seek to provide a non-exhaustive list of procedural or incidental matters that can be considered by a single legal member, a judicial member or the chamber president of the LTC sitting alone.I consulted the president of the Scottish tribunals on the draft amending instrument, in line with the requirements of the Tribunals (Scotland) Act 2014. Further to that engagement, the draft amending instrument has been adjusted.I understand that the Delegated Powers and Law Reform Committee considered the regulations on 13 January and raised no points on the instrument.I appreciate that the regulations are very technical in detail, but I will be happy to try to answer any questions. If I am not able to do so, I will bring in my officials.