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The Revaluation Rate Rebates (Scotland) Order 1987

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7.—(1) Subject to paragraph (2) below any ratepayer who is dissatisfied with a determination of the rating authority under article 5(4) or 6 above or with a deemed refusal under article 5(5) above may, within 28 days of that determination or deemed refusal, appeal by way of summary application to the sheriff, whose decision shall not be subject to review; and if the sheriff allows the appeal he may direct that the rating authority grant the rebate.

(2) An appeal under paragraph (1) above shall be competent only if the ratepayer within 14 days of the determination or deemed refusal intimates to the rating authority by recorded delivery service that he intends to appeal.

(3) Nothing in this Order affects any right of appeal in respect of any entry in the valuation roll.

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