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Highland and Western Isles Valuation Appeal Panel and Valuation Appeal Committees

The Valuation Appeal Panel comprises a number of independent persons appointed by the Sheriff Principal for Grampian, Highlands and Islands to hear and determine Rating and Council Tax appeals arising in the Highland Council and Comhairle nan Eilean Siar areas.  The Panel and its members act independently of the Scottish Executive, these local authorities and the Assessor.  It operates under the general oversight of the Scottish Committee of the Council on Tribunals.

The Panel Chairman and Secretary have overall responsibility for arranging that relevant appeals are considered by individual Valuation Appeal Committees comprising up to 7 members of the Panel.  Each Committee will normally be chaired by the Panel Chairman or one of the two Deputy Chairmen and will be supported and advised by the Panel Secretary or one of two Assistant Secretaries.

A Valuation Appeal Committee can consider first instance appeals against rateable values fixed by the Assessor for purposes of non-domestic rating and the banding of properties for purposes of Council Tax.  It can also consider non-banding appeals on certain billing matters in relation to Council Tax.  The tabs below lead to information in relation to each of these areas of activity.

Valuation Appeal Committee hearings are normally held in public and details of forthcoming hearings can be accessed by the appropriate tab below.

Editorial control of this site is exercised by the Chairman and Secretary of the Panel.  In order to minimise the cost to the public purse, the site is hosted by the Highland Council.

Any feedback on the use of this site should be forwarded in the first instance to the Secretary to the Panel at the following e-mail address: or in print to Mr Donald MacKenzie, MacKenzie Law Practice, Highland Rail House, Station Square, Inverness, IV1 1LE.

Any general enquiries concerning the Panel or its operation should be addressed to the Secretary also.