Forthcoming Changes to the Scottish Tax Tribunals
From 24th April, 2017 the existing First–tier Tax Tribunal for Scotland, will be abolished and its functions and members will be transferred to a Tax Chamber. The Chamber will sit within the newly-established First-tier Tribunal for Scotland. At the same time the Upper Tax Tribunal will also be abolished and its functions and members transferred to the Upper Tribunal for Scotland.
The Tribunals (Scotland) Act 2014 creates a two-tier system which brings improvements to the structure, management and organisation of Tribunals. The First-tier Tribunal and the Upper Tribunal are collectively known as the Scottish Tribunals. The First-tier Tribunal is divided into separate Chambers within each of which tribunals dealing with similar specialist subject matter are or will be grouped.
Changes you will notice are that the Tax Tribunals for Scotland name will no longer be used and correspondence will be from the Tax Chamber of the First-tier Tribunal for Scotland or Upper Tribunal for Scotland. The Tax Chamber of the First-tier Tribunal will have its own dedicated website.
Administration will still be provided by the Scottish Courts and Tribunals Service (SCTS) and the same experienced staff will continue to process work as happens currently. Please be assured that there should be no impact to the standard of service that is currently delivered.
Applications will initially be sent to the Tax Chamber of the First-tier Tribunal for determination with an onward appeal route to the Upper Tribunal. Details on how to appeal to the Upper Tribunal will be advised. Transitional arrangements will be in place from 24 April so that any appeal in progress can pass from the Upper Tax Tribunal to the new Upper Tribunal.
As of 24 April 2017 the Tax Tribunals for Scotland will no longer exist, though the services they provide will be continue to be offered by the Tax Chamber. Branding changes are detailed in the diagram below:
If you require further information, please contact taxtribs@scotcourtstribunals.gov.uk