Privacy notice

Lanarkshire Valuation Appeal Panel (“the Panel”) is a data controller. It processes personal data for judicial functions. In doing so, it relies on the public task basis. It is necessary for the Panel to process data as the law[i] says it must to perform its statutory duty, which is to hear and determine appeals in relation to non-domestic rates and council tax. In council tax appeals against decisions of North or South Lanarkshire Councils (“the Councils”), the Panel, acting in its judicial capacity, may process special category data relating to health.

Appeals are lodged with the Assessor of Lanarkshire Valuation Joint Board (“the Assessor”) or with the Councils who notify the Secretary to the Panel that an appeal has been lodged. The Secretary will receive information from the Assessor or the Council to enable appeals to be cited for hearing. The Secretary may also need to contact the parties to an appeal in order to facilitate the arrangements for the hearing or to deal with procedural matters. Information received concerning procedural matters will be shared with the other party to the appeal. Appeals determined by way of oral hearings are heard in public. In cases which are to be dealt with by way of written representations, the Secretary will receive written submissions from the parties which he will copy to the other party to the appeal.

The Panel publish on its website lists of non-domestic appeals which will be heard in the near future. It also publishes on its own website or sends for publication on the Scottish Valuation Committees Forum website substantive decisions in all non-domestic appeals. A party to a non-domestic appeal who wishes to object to publication of a decision should do so at the conclusion of the hearing. Decisions in council tax cases are not published by the Panel. The Panel securely destroy papers produced by the parties once a decision has been reached but keep a set of case papers for three years after the appeal has been decided in case there is any challenge to the Panel’s decision.

The Panel may be required to share personal information with statutory or regulatory authorities to comply with statutory obligations. This includes the Sheriff Principal of South Strathclyde, Dumfries and Galloway who has responsibility for appointing the members of the Panel and its Secretary and Assistant Secretary and dealing with complaints made against the Panel.

 

[i] Local Government etc (Scotland) Act 1994 S29; Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995; Council Tax (Alteration of Lists and Appeals) (Scotland) (Regulations) 1993