About the tribunal

The Upper Tribunal hears appeals on decisions of the chambers of the First-tier Tribunal.

Appellants must first seek permission to appeal from the First-tier Tribunal before coming to the Upper Tribunal. Cases are heard by Senators of the College of Justice, Sheriffs or other members.

First-tier Tribunal Chambers

The First-tier Tribunal is organised into a series of chambers which may have specialist jurisdictions:

• General Regulatory Chamber
  • Charity appeals
  • Transport appeals
• Health and Education Chamber
  • Additional support needs
• Housing and Property Chamber
• Local Taxation Chamber
• Social Security Chamber
• Tax Chamber

Find out more about Scottish Tribunals.

Rules and Legislation

• The Upper Tribunal for Scotland (Rules of Procedure) Regulations 2016
• The Upper Tribunal for Scotland (Rules of Procedure) Amendment Regulations 2016
• The Upper Tribunal for Scotland (Social Security Rules of Procedure) Regulations 2018
• The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022
• Tribunals (Scotland) Act 2014
• The Scottish Tribunals (Time Limits) Regulations 2016

Application Form (UTS-1)

• Upper Tribunal Appeal and Permission Request Form (UTS-1)
• Guidance note (UTS-1)

(NDR) Valuation Referral Appeals

With effect from 1 April 2023 Valuation Appeals that were previously determined by the Lands Tribunal for Scotland are now determined by The Upper Tribunal for Scotland. There are two types:

• Reference – Section 1(3A) of Lands Tribunal Act 1949 - referral to the Upper Tribunal for Scotland
• Appeal – Section 1(3BA) of Lands Tribunal Act 1949 - appeal against refusal to refer to the Upper Tribunal for Scotland

Application Form (UTS-2) (NDR Appeals Only)

• Land Tribunal Non-domestic Referrals Appeals Application Form (UTS-2)
• Guidance Note (UTS-2)

Contact the tribunal

The Upper Tribunal for Scotland is based in the Glasgow Tribunals Centre.