The Lanarkshire Valuation Appeal Panel was an independent appeal tribunal which dealt with disputes between the Assessor, on the one hand, and rate payers and council tax payers, on the other over entries in the Valuation Roll for rating purposes and entries in the valuation list for council tax purposes. It had other functions in relation to both rating and council tax matters which were used less often. These included appeals against some decisions of South Lanarkshire Council and North Lanarkshire Council in relation to council tax matters e.g whether someone is a council tax payer or is entitled to a council tax discount.
From 1st April 2023 jurisdiction for these types of appeals was transferred to the Local Taxation Chamber of Scottish Courts and Tribunals. All enquiries relating to appeals formerly dealt with by Lanarkshire Valuation Appeal Panel should now be referred to the Local Taxation Chamber.