[81 Appeal to the First-tier Tribunal]
Local Government Finance Act 1992 (1992 c 14) | Legislation

Appeals

[81  Appeal to the First-tier Tribunal]

(1)     A person may appeal to [the First-tier Tribunal for Scotland] if he is aggrieved by—

(a)     any decision of a [local] authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

(b)     any calculation made by a [local] authority of an amount which he is liable to pay to the authority in respect of council tax,

and [the First-tier Tribunal for Scotland]

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