Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 5 – Reviews and appeals Section 72 - Appeals
111.This section requires the Scottish Ministers to make regulations, subject to the affirmative procedure, providing for appeals to the First-tier Tribunal for Scotland against decisions by a local authority in connection with the operation of a VL scheme, enforcement action taken by the authority, and penalties imposed by the authority (subsections (1) and (4)). The type of provision which can be made under this section includes the time limits for bringing an appeal and the steps that can be taken by a local authority following the outcome of an appeal (subsection (2)). As a result of subsection (3), regulations made under this section must require a review to have been carried out (under regulations made under section 71) before an appeal can be brought in relation to the decision, enforcement action or penalty.