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Tax Chamber - First-tier Tribunal for Scotland

The Tax Tribunals for Scotland, comprised of a First-tier Tax Tribunal and an Upper Tax Tribunal, have been established to decide appeals relating to:

  • Lands and Buildings Transaction Tax
  • 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.

The Tax Tribunals for Scotland

To ensure that taxpayers and their agents have access to administrative justice, two Tax Tribunals, with a First-tier and Upper Tribunal, have been established by theRevenue Scotland and Tax Powers Act 2014 to hear appeals relating to LBTT and SLfT. They will be broadly similar to the existing UK Tax Tribunals and in line with Scottish Ministers' requirements that there should be a Scottish solution for appeals against devolved taxes. 

The First-tier Tax Tribunal decides appeals against Revenue Scotland decisions, while the Upper Tax Tribunal decides appeals on a point of law from decisions of the First-tier Tax Tribunal. Please refer to The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 for more detailed information and guidance. 

The Tribunals (Scotland) Act 2014 introduces two tribunals, namely the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland, collectively known as the Scottish Tribunals. The Tax Tribunals will become part of this new structure on 24th April 2017. The Scottish Courts and Tribunals Service (SCTS) provides administrative support for the Tax Tribunals, effective 1st April 2015, and this will continue when transferred into the Scottish Tribunals structure. 

Further details regarding the first year of the Tax Tribunals can be found in the 2015/16Annual Report.

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.

Mrs Charlotte Mary Barbour

Ordinary Member, First-tier

Mr Kenneth John Campbell QC

Legal Member, First-tier

Mr Paul Doyle

Legal Member, First-tier

Miss Katrina Louise Lumsdaine

Legal Member, First-tier

Mr Lorne Buchanan MacLeod

Ordinary Member, First-tier

Dr Aidan O'Neill QC

Legal Member, First-tier

Mr David Hogarth Small

Legal Member, Upper

Mr Julian Stafford

Ordinary Member, First-tier

 

Contact Details

Postal address

George House,
126 George Street,
Edinburgh
EH2 4HH

Telephone 

0131 271 4385

DX

ED 259

Email 

taxtribs@scotcourtstribunals.gov.uk

Office Hours and Location

The Tribunals Office is normally open from 9:00  to 4:00, Monday to Friday.

Public Holidays

2017

November 27
December 25, 26

2018

January 1. 2
March 30
April 2
May 7, 25, 28
September 14*, 17
November 30
December 25, 26

*half day

Due to operational demands some of the tribunals do operate on privilege holidays.

Location

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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