Tax Chamber - First-tier Tribunal for Scotland
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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.
Postal address
George House,
126 George Street,
Edinburgh
EH2 4HH
Telephone
0131 271 4385
DX
ED 259
Email
taxchamber@scotcourtstribunals.gov.uk
Office Hours and Location
The Tribunals Office is normally open from 09:00 to 16:00, Monday to Friday.
Public Holidays
2022
December 26, 27
2023
January 2, 3
April 7, 10, 17
May 1, 8, 22
September 18
December 4, 22*, 25, 26
* denotes half day
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.