Although every effort is made to discuss your appeal with you on an informal basis it is possible that you may not reach agreement with the Assessor. In such circumstances your appeal may proceed to the Valuation Appeal Panel and you will receive a notice of hearing to appear before them. If this happens you can still continue to discuss your appeal with the Assessor or a member of his staff and you may be able to resolve the matter. If not the Valuation Appeal Panel will hear your appeal and the Assessor's response. Valuation Appeal Panels form part of the Scottish court structure and sit to hear and determine appeals and complaints under the Valuation Acts. In particular, the Panel is responsible for hearing appeals against the rateable values for non-domestic subjects entered on the Valuation Roll and the banding of domestic properties placed on the Council Tax list.

The Appeal Panels may also hear appeals relating to the billing side of both rating and Council Tax matters through the local councils however these are held far less often. These include appeals where someone is a Council Taxpayer or is entitled to a Council Tax discount. The Appeal Panel has jurisdiction in relation to all valuation for rating disputes relating to properties situated within the boundaries of Orkney and Shetland. Panels are set up and governed under The Valuation Appeal Panel and Committee (Scotland) Regulations 1996. Each committee must consist of a chairman and not less than three, nor more than six other members. Members are appointed by the Sheriff Principal of each Island Area. No member may serve for more than 5 years.

The Sheriff Principal is also responsible for appointing a Secretary and Assistant Secretary if required. These appointments are normally to solicitors who carry out administrative work on behalf of the Panel and supply legal advice to assist the Panel in carrying out its functions, particularly on procedural and legal matters when hearing appeals.

Valuation Appeal Panel Hearing Dates

	HEARING DATE	LOCATION	TIME	CITATION LIST
SHETLAND	13th Feb 2018	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	27th Feb 2018	Town Hall Broad Street Kirkwall KW 15	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	11th Sept 2018	Town Hall Broad Street Kirkwall KW 15	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	02nd Oct 2018	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	26th Feb 2019	Town Hall Broad Street Kirkwall KW 15	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	19th Feb 2019	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	10th Sept 2019	Town Hall Broad Street Kirkwall KW 15	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	17th Sept 2019	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	10th March 2020	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	24th March 2020	Town Hall Broad Street Kirkwall KW 15 1DH	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	08th Sept 2020	Town Hall Broad Street Kirkwall KW 15 1DH	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	15th Sept 2020	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	08th Dec 2020	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	15th Dec 2020	Town Hall Broad Street Kirkwall KW 15 1DH	10:00 am	Click Here to Download(Opens as a new window)
SHETLAND	07th Dec 2021	Islesburgh House King Harald Street Lerwick ZE1 0EQ	10:00 am	Click Here to Download(Opens as a new window)
ORKNEY	07th Dec 2021	Town Hall Broad Street Kirkwall KW 15 1DH	10:00 am	Click Here to Download(Opens as a new window)