The Scottish Review system is different from that in the rest of the UK.

They advise me:

“We have had a total of 33 applications considered to date and we do not currently publish any statistics or decisions.

The senior convener has responded to the second part of your query as follows:

“With regard to the Valuations Tribunal of England and Wales, given the marked difference in approach in Scotland to CTR, the decisions are not regarded as persuasive in general terms.

Decisions of that Tribunal referred to in a review application before the CTRRP would have to have common ground with regard to the circumstances of the application before the Panel and at most, would be of interest or assistance to clarify a particular point.

Apart from anything else, there is a fundamental difference in that in Scotland adjudication is by way of a review panel whose remit is very narrowly defined. The President of the VT whose decision has been referred to clearly identifies an appellate role.”