Appeals

The Local Taxation Chamber (LTC) deals with appeals about council tax, water charges and non-domestic rates. The LTC is part of the First-tier Tribunal for Scotland. It is a free service dealing with ‘first instance decisions’. However, you have to pay your own costs, such as travel and professional fees, should you ask a rating agent, or other person, to represent you. For council tax, there is a right to appeal to the tribunal against certain decisions, including liability, valuations, discounts, exemptions and council tax reduction.