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Council Tax (Banding)

– in the Scottish Parliament on 27th October 2011.

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Photo of Richard Lyle Richard Lyle Scottish National Party

8. To ask the Scottish Executive what steps a person can take to reclaim an overpayment of council tax due to a wrong banding. (S4O-00275)

Photo of John Swinney John Swinney Scottish National Party

If an individual believes that their home has been banded incorrectly, legislation provides that they may make a proposal to the assessor to alter the valuation list. If the assessor disagrees and the proposal is not withdrawn, it is then referred for appeal to the valuation appeals panel. Further appeal, on a point of law only, can be made to the Court of Session.

Any subsequent recalculation of council tax liability or repayments is a matter for local authorities, which are responsible for the implementation and administration of council tax.

Photo of Richard Lyle Richard Lyle Scottish National Party

Valuation appeal committees are refusing appeals due to time limits that have been set on appealing wrong council tax banding. Will the Government give due consideration to a member’s bill proposing the removal of time limits to appeal?

Photo of John Swinney John Swinney Scottish National Party

The Government would certainly give consideration to any members’ bills that are introduced. I give the member that undertaking.

On the question of appeals against valuations, arrangements are set out in legislation for the appeals to be considered. If those arrangements are deemed to be unsatisfactory, the Government will consider the questions that are raised.