Appeal rights, fees and penalties
20. Broadly, the current statutory appeal rights relate to revaluation, to change of ownership, tenancy or occupation, to material change of circumstances, and to discovery of an error. The Government is not proposing any changes to these appeal rights for the 2017 revaluation cycle  .
21. There are currently no statutory fees or penalties in respect of appealing a valuation with the Assessor or proceeding to a Valuation Appeal Committee hearing. There are currently fees relating to a hearing at the Lands Tribunal or at the Lands Valuation Appeal Court (Court of Session). The Government has recently consulted on court fees, which includes those for the Lands Valuation Appeal Court  .
22. The Court of Session aside, the Government is not proposing any new fees, or any penalties, relating to appeals in respect of the 2017 revaluation cycle. However, associated options will be kept under review in relation to the subsequent transfer of VAC functions into the Scottish Tribunals structure.