The Scottish Government is seeking views on draft regulations to transfer the functions and members of the First-tier Tax Tribunal to the First-tier Tribunal for Scotland and the functions and members of the Upper Tax Tribunal for Scotland to the Upper Tribunal for Scotland.
The Tribunals (Scotland) Act 2014 created a new, simplified statutory framework for tribunals in Scotland, bringing existing jurisdictions together and providing a structure for new ones. The Act created two new tribunals, the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland known collectively as the Scottish Tribunals.
The Scottish Tribunals are administered by the Scottish Courts and Tribunals Service and preparations are well under way to create the first Chamber of the First-tier Tribunal – the Housing and Property Chamber – which will replace the functions of the Homeowners Housing Panel and the Private Rented Housing Panel on 1 December 2016. The Upper Tribunal commences on the same date.
If the Scottish Government’s proposal to transfer the functions and members of the Tax Tribunal goes ahead as planned, the switch to Scottish Tribunals will take place on 1 April 2017.
To take part in the Scottish Government consultation, which runs until 4 December,
follow this link