
1 
These Regulations may be cited as the Upper Tribunal for Scotland (Transfer of Valuation for Rating Appeal Functions of the Lands Tribunal for Scotland) Regulations 2023 and come into force on 1 April 2023.
2 
In these Regulations—
 “the 1949 Act” means the Lands Tribunal Act 1949,
 “the 2014 Act” means the Tribunals (Scotland) Act 2014,
 “the Lands Tribunal” means the Lands Tribunal for Scotland as established by section 1(1) of the 1949 Act,
 “the valuation appeal functions of the Lands Tribunal” means the functions exercisable by the Lands Tribunal by virtue of section 1(3A) to (3BA) of the 1949 Act,
 “the Upper Tribunal” means the Upper Tribunal for Scotland.
3 

(1) The valuation appeal functions of the Lands Tribunal are transferred to the Upper Tribunal.
(2) The functions transferred to the Upper Tribunal under paragraph (1) cease to be exercisable by the Lands Tribunal.
(3) A decision made in the exercise of the functions specified in section 1(3BA) of the 1949 Act falls within section 54 of the 2014 Act and as such is an excluded decision for the purposes of an appeal under section 48 of the 2014 Act.
4 

(1) In respect of the valuation appeal functions only of the Lands Tribunal, those members of the Lands Tribunal appointed in accordance with section 2(2A)(b) of the 1949 Act are transferred to and become members of the Upper Tribunal.
(2) Persons who are transferred under paragraph (1) do not, as a consequence of that transfer, cease to be members of the Lands Tribunal in respect of the remaining functions of that tribunal.
(3) Persons transferred to the Upper Tribunal under paragraph (1) are (subject to the provisions of the 2014 Act) to be members of the Upper Tribunal in accordance with terms and conditions offered by the Scottish Ministers immediately before transfer.
(4) The terms and conditions mentioned in paragraph (3) supersede any terms and conditions of appointment to the Lands Tribunal that exist immediately before the transfer and that relate to the functions transferred by regulation 3.
5 
Schedule 1 which contains transitional and saving provisions has effect.
6 
Schedule 2 which contains consequential amendments has effect.
ELENA WHITHAM
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
21st February 2023
SCHEDULE 1
Regulation 5
1 
Any appeal or complaint to the Lands Tribunal to which these Regulations relate, including an appeal against a decision of a valuation appeal committee not to refer a case to the Lands Tribunal, in progress immediately before 1 April 2023 but not yet determined, and any proceedings of the Lands Tribunal in progress immediately before that date—
(a) are transferred to and are to be completed by the Upper Tribunal as if they were appeals or complaints to the Upper Tribunal or proceedings in the Upper Tribunal, and
(b) with, so far as possible, the same persons hearing and determining the case before the Upper Tribunal as members of that tribunal as were prior to 1 April 2023 hearing the case as members of the Lands Tribunal.
2 
Any decision (whether or not called a decision), direction or order given or made in, or in respect of appeals or complaints to, and proceedings before, the Lands Tribunal to which these Regulations relate which is given or made immediately prior to 1 April 2023 remains in force on and after that date as if it were a decision, direction or order of the Upper Tribunal.
3 
Any time limit which has started to run before 1 April 2023 in respect of appeals or complaints to, and proceedings before, the Lands Tribunal to which these Regulations relate and which has not expired continues to apply where the appeals, complaints, and proceedings are transferred to the Upper Tribunal.
4 
Where, in respect of a decision of the Lands Tribunal to which these Regulations relate and that was made before 1 April 2023, there lies a right of appeal to the Lands Valuation Appeal Court which has not been exercised before that date but is still exercisable, any appeal in relation to that decision on or after 1 April 2023 continues to lie to the Lands Valuation Appeal Court but is to be treated as if the decision had been made by the Upper Tribunal.
5 
Where, in respect of a decision of the Lands Tribunal to which these Regulations relate and that was made before 1 April 2023, there lies a right of appeal to the Lands Valuation Appeal Court which has been exercised before that date, the appeal continues but is to be an appeal from the Upper Tribunal to the Lands Valuation Appeal Court.
SCHEDULE 2
Regulation 6
1 
In section 7 (where assessors not officers of Inland Revenue, case may be demanded for opinion of two judges of court of session) of the Valuation of Lands (Scotland) Amendment Act 1879 for “Lands Tribunal” where it first occurs substitute “Upper Tribunal”.
2 

(1) The Lands Tribunal Act 1949 is amended in accordance with sub-paragraphs (2) and (3).
(2) In section 1 (establishment of the Lands Tribunal for Scotland and jurisdiction)—
(a) in the section title for “and jurisdiction” substitute “, jurisdiction and appeals to the Scottish Tribunals”,
(b) in sub-section (3A) for “The Lands Tribunal for Scotland may also” substitute “The Upper Tribunal for Scotland may”,
(c) in sub-section (3BA)—
(i) for “Lands” substitute “Upper”,
(ii) in all places where “the Tribunal” appears substitute “the Upper Tribunal for Scotland”,
(d) in sub-section (3C) for “Lands” substitute “Upper”.
(3) In section 8(1) (interpretation) after the definition of “arbitrator” insert—“
 “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.
3 

(1) The Local Government (Financial Provisions) (Scotland) Act 1963 is amended in accordance with sub-paragraphs (2) and (3).
(2) In section 15 (proceedings in appeals), in sub-sections (1), (1A)(b) and (1C) for “Lands Tribunal for Scotland” substitute “Upper Tribunal for Scotland”.
(3) In section 26(2) (interpretation) after the definition of “rateable valuation” insert—“
 “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.
4 

(1) The Local Government (Scotland) Act 1975 is amended in accordance with sub-paragraphs (2) and (3).
(2) In section 2(3) (alterations to valuation roll which is in force) for “Lands” substitute “Upper”.
(3) In section 37(1) (general interpretation)—
(a) in the definition of “material change of circumstances”, in paragraph (a) after “Lands Tribunal for Scotland” insert “or the Upper Tribunal for Scotland”,
(b) after the definition of “prescribed” insert—“
 “Upper Tribunal for Scotland” means the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014.”.
5 
In section 11 (appeals from certain tribunals) of the Tribunals and Inquiries Act 1992 omit sub-section (7)(c)(i).