A recent decision from the Upper Tribunal for Scotland in the Local Taxation Chamber (Assessor for Grampian Valuation Joint Board v Deans of Huntly Ltd & Others 2025 UT 82) serves as an important reminder that it is critical to calculate appeal deadlines carefully.
As a rate payer, you can propose a different amount for your rates liability to the one entered in the Valuation Roll. The Assessor will consider that proposal and can agree to it or refuse it. If he or she refuses it, you can challenge that decision. If you want to challenge the decision, it is essential to adhere to the deadlines clarified in this case.
Background
- 7 ratepayers each submitted a proposal seeking alteration of the Valuation Roll for their property.
- On 6 November 2024, the Assessor issued each rate payer with a notice of decision to their proposal – these were issued between the hours of 17:41 and 19:37.
- On 6 December 2024, each rate payer submitted an appeal to the decision to the Tribunal.
- The relevant regulations, the Valuation (Proposals Procedure) (Scotland) Regulations 2022, provide that an appeal to a notice of decision must be submitted to the Tribunal within 28 days after service (Reg 18(2)). Service is deemed to be 48 hours after the notice was sent (Reg 18(5)).
- The Tribunal accepted these appeals, concluding that the days of appeal ran from exactly 48 hours after the notices were sent, to the same minute exactly 28, 24-hour periods later. (E.g., a notice sent on 1 December at 11:42am would be received 3 December at 11:42am and the appeal period would expire at exactly 11:42am on 31 December.).
- The Assessor believed the appeals were in fact made out of time and appealed to the Upper Tribunal.
Submissions for the Appellant
The Assessor submitted that the Tribunal erred in their interpretation on how days were to be calculated, that ‘day’ ought to be given its common law meaning as running from midnight to midnight, not fractions of days. In that case, the appeal period began on 8th November as day 1 and expired at midnight on 5 December, day 28. Consequently, the appeals were submitted late.
Submissions for the Respondent
The rate payers’ position was that as the notice is deemed to be served 48 hours after sending, there is an injustice by counting the day of receipt as the first full day. Also, that counting the first full day as day 1, reduces the meaning of the 48-hour period, as this allows for the appeal period to begin at 00:00 hours rather than the actual time in the day when the 48 hours expires.
The Decision
The judge granted the appeal and decided the rate payer’s appeal was too late.
The Regulations use plain and simple language and do not require elaborate interpretation. There are no exceptional circumstances that require a day to be split into fractions. No injustice is experienced by not accounting for a fraction of a day which may be lost. In any event, communication of notice is most often communicated via email and received instantaneously so this so-called injustice is scarcely experienced (In this case, although the emails were received on the day they were issued, they were not deemed to have been received until 48 hours later). The 48-hour period for service is simply to provide clarity of the day on which notice will be deemed to be served, it cannot be construed to impact the 28-day appeal period beyond this function.
Key Takeaway
This decision from the Upper Tribunal provides clear guidance on the calculation of appeal deadlines in valuation cases for all property owners seeking an alteration to the valuation roll for their property. It confirms that the period of appeal begins on the day the notice is deemed to be received (regardless of the time of day) and ends 28 days later. The Tribunal emphasised that these time limits are strict and cannot be extended.
For more information on valuation appeals in Scotland, get in touch with our real estate litigation lawyers, or your usual Brodies contact.
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