Tax Chamber - First-tier Tribunal for Scotland

The First-tier Tribunal for Scotland Tax Chamber has been established to decide appeals relating to Lands and Buildings Transaction Tax and Scottish Landfill Tax.

The Scotland Act 2012

The Scotland Act 2012 provided the Scottish Parliament with the powers to introduce devolved taxes, particularly those taxes on land transactions and on waste disposal to landfill, effective 1st April 2015.

Revenue Scotland

As a non-ministerial department of the Scottish Government, Revenue Scotland (RS) is the tax authority responsible for the collection and management of the Land and Buildings Transaction Tax (LBTT) and the Scottish Landfill Tax (SLfT).

Revenue Scotland work closely with Registers of Scotland (RoS) on LBTT and with the Scottish Environment Protection Agency (SEPA) on SLfT.

Tribunals President

Mrs Anne Scott

Legal and Ordinary Members

The First-tier Tax Tribunal consists of legal and ordinary members appointed by Scottish Ministers, whereas the Upper Tax Tribunal consists solely of legal members.

Contact Details

Postal address

George House,
126 George Street,


0131 271 4385


ED 259


Office Hours and Location

The Tribunals Office is normally open from 09:00  to 16:00, Monday to Friday.

Public Holidays



January 1, 2
April 15, 19
May 6, 20
September 16
December 2, 24*, 25, 26

* half day


It is situated in central Edinburgh, a few minutes’ walk from both Waverley and Haymarket railway stations. The location is shown on the map on this page.

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