Equalities, Human Rights and Civil Justice Committee

Meeting date: Tuesday, June 20, 2023

Official Report 647KB pdf

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Subordinate Legislation

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First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023 [Draft]

Agenda item 2 is consideration of an affirmative instrument. I welcome to the meeting Siobhian Brown MSP, who is the Minister for Victims and Community Safety, and her supporting officials from the Scottish Government. Lisa Davidson is a senior policy officer in the courts and tribunals branch, and Leanna MacLarty is a solicitor in the legal directorate.

I refer members to paper 1 and I invite the minister to speak to the draft regulations.

Thank you, convener, and good morning. The draft regulations will, if passed, amend the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023, the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 and the Council Tax Reduction (Scotland) Regulations 2021.

A suite of regulations to effect the transfer of functions of the council tax reduction review panel and the valuation appeal committees to the local taxation chamber of the First-tier Tribunal for Scotland came into force on 1 April 2023. At the same time, some limited functions of the Lands Tribunal for Scotland were transferred to the Upper Tribunal. They related to non-domestic rates valuation appeals and referrals. Prior to the transfer of functions, those appeals or referrals were from the valuation appeal committees.

The draft regulations amend the composition of the Upper Tribunal when it hears appeals or referrals from the local taxation chamber. They align the composition of the Upper Tribunal when it hears valuation rating appeals with its composition when it hears all other appeals.

The draft regulations also amend the timescales that are set out in the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993. Prior to the transfer of functions, an assessor had six months in which to carry out certain functions when they were of the opinion that a proposed alteration of a council tax valuation band was not well founded. That time period was substituted in transfer regulations to create a period of six weeks. Following representations from stakeholders, there are concerns that that timeframe is overambitious, so the draft regulations will amend it back to six months.

The draft regulations also make a consequential amendment to regulation 94 of the Council Tax Reduction (Scotland) Regulations 2021.

The president of the Scottish tribunals was consulted with regard to the regulations, in line with the requirements of the Tribunals (Scotland) Act 2014. I understand that the Delegated Powers and Law Reform Committee considered the draft regulations on 30 May and was content with them.

I am happy to answer any questions, convener.

As no members of the committee have indicated that they wish to ask any questions or make any comments, we move to agenda item 3, which is the formal business in relation to the instrument.

Motion moved,

That the Equalities, Human Rights and Civil Justice Committee recommends that the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Procedure) (Miscellaneous Amendment) Regulations 2023 be approved.—[Siobhian Brown].

Motion agreed to.

I invite the committee to agree to delegate to me the publication of a short, factual report on our deliberations on the affirmative Scottish statutory instrument that we have considered today.

Members: indicated agreement.

That completes our consideration of the affirmative instrument. I thank the minister and her officials for attending.

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Act of Sederunt (Fees of Solicitors in the Court of Session, Sheriff Appeal Court and Sheriff Court) (Taxation of Judicial Expenses Rules) (Amendment) 2023

Agenda item 4 is consideration of a negative Scottish statutory instrument. I refer members to paper 2.

Do members have any comments to make on the instrument?

I have a point to make about the cost recovery factors within the charges. The Scottish Civil Justice Council Secretariat has approved a 9.75 per cent increase in aspects of all tables of fees. The papers that we have received say:

“In arriving at the increase to the charge rate, the Council anticipates that there will be considerable volatility in consumer-based indices over the next few years and that CPI/CPIH are likely to be unreliable measurements after September 2021.”

I do not quite understand why that date is relevant to the rules provision. I want to put on record that I do not quite get it.

What is it that you wish us to put on record?

It seems that there is considerable volatility in the consumer-based indices that the table of fees is based on, as set out in schedule 1. I do not think that there is anything that we can do, but I want to put that on record.

If you have a concern, I can advise you that you have the ability to lodge a motion to annul the instrument with the chamber desk, and that the issue will then be discussed and debated in the chamber. The committee’s timetable does not allow for us to discuss the instrument again, but that route is available to you, should you wish to take it.

That is very generous, but I will not be doing that today. I just place that on record.

In that case, and bearing in mind what Rachael Hamilton has said, are members content not to make any comment to Parliament on the instrument?

Members: indicated agreement.

That concludes our consideration of the SSI. I suspend the meeting briefly before we move to the next agenda item.

09:53 Meeting suspended.  

09:59 On resuming—