Council Tax Band Appeal on Behalf of Someone in Scotland: Power of Attorney and Representatives

Not everyone who needs their council tax band challenged can handle the process themselves. Elderly parents, relatives with dementia, or family members dealing with illness often need someone else to act for them. Scotland's system allows this, but the Assessor and tribunal need formal proof that you're authorised to act.

Who Can Make a Proposal on Someone Else's Behalf

An authorised representative can submit a proposal and represent a taxpayer through the process if they have written authority. This includes:

• A family member with written authority from the taxpayer
• A solicitor instructed by the taxpayer
• A professional surveyor or valuer
• A welfare rights adviser
• Someone holding Power of Attorney (POA) or guardianship over the taxpayer

The key requirement is written authority. The Assessor needs to see documentation that you're authorised to act — verbal permission from the taxpayer isn't sufficient.

Power of Attorney in Scotland

A Power of Attorney is one form of written authority. Its scope depends on the powers set out in the document, so check that it covers the action you are taking and confirm any filing requirements with the Assessor or tribunal.

If no POA exists and the taxpayer cannot authorise you, do not assume you can act for them without another recognised authority. Seek advice about the appropriate authority before filing.

What to Include with Your Proposal

When submitting a proposal as a representative, attach:

1. A copy of the POA document (or mandate letter, or other documentation showing your legal authority)
2. A covering note stating your name, your relationship to the taxpayer, and the capacity in which you're acting
3. The taxpayer's details as required by Regulation 6 — their name, the property address, the band change requested, grounds, and proposed effective date

If you're acting under a simple written mandate (not a POA), the letter should be signed by the taxpayer, state your full name, and explicitly authorise you to submit proposals and represent them before the Assessor and tribunal.

At the Tribunal

If the proposal progresses to the Local Taxation Chamber, an authorised representative can represent the taxpayer. Bring the written authority documents supporting your role.

If the taxpayer has capacity and simply can't attend (they're abroad, or mobility prevents travel), they can also participate in remote hearings via video link. Check with the LTC administration about available formats.

Common Situations

Elderly parent in a care home: If your parent moved to a care home and the family home is now empty, the council tax situation changes on multiple fronts — the band challenge is one question, but there may also be an empty property exemption to apply for through the council. The band proposal goes to the Assessor; the exemption application goes to the council. These are separate tracks.

Relative with dementia: If the person has a qualifying condition for Severe Mental Impairment exemption, that's a billing matter handled by the council (separate from a banding challenge). Both processes can run in parallel.

Landlord challenging on behalf of a tenant: A landlord who owns the property may have standing as an owner, and a tenant who is the liable taxpayer also has standing. If the landlord is acting as the tenant's representative, attach the tenant's written authorisation.

For step-by-step guidance on the proposal process including representative requirements and evidence worksheets, see our Scotland Band Appeal Guide.

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