General FAQs

Please view frequently asked questions below:

The Tribunals (Scotland) Act 2014 created a new statutory framework for tribunals in Scotland.  The Act created two new tribunals, the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland, known collectively as the Scottish Tribunals. The First-tier Tribunal consists of a number of Chambers, each with its own jurisdiction and headed by a Chamber President.
      The First-tier Tribunal for Scotland deals with first instance decisions. These are cases heard at a tribunal for the first time

      The current functions of the Valuation Appeals Committees and the Council Tax Reduction Review Panel will transfer to the new Local Taxation Chamber on 1st April 2023.
      

      No.  The First-tier Tribunal for Scotland Tax Chamber decides appeals relating to Lands and Buildings Transaction Tax and Scottish Landfill Tax.      

The majority of hearings will take place remotely via Webex. You will receive a link to log on to the hearing at the time it is scheduled to take place. Make sure you can connect to the hearing in good time, we suggest you join the hearing at least 5 minutes early. Once joined, you will be held in a waiting room (lobby) until the hearing can start. The clerk will admit you to the hearing at your given time. We recommend you wear a headset with a microphone, if possible as this helps with audio.

The tribunal’s normal way of working is to hold virtual hearings. The tribunal will only consider holding a face to face hearing, if it is satisfied that it would be impossible for it to dispense justice remotely. Any application for a face to face hearing must be supported by compelling reasons to justify a departure from the tribunal’s normal way of working. 

When an appeal is decided at a hearing you may be told the decision orally at the hearing or advised in writing later.

      The Tribunal's written decision will be provided as soon as possible after the Tribunal have made their decision
      

Decisions (other than Council Tax Reduction decisions) will be published on this website

There is no fee for lodging an appeal with the Local Taxation Chamber. A fee will have to be paid for Non-domestic rates referrals to the Upper Tribunal. 

Information on how to make a complaint is available on the Contact page 

Information on Members is available via the About page on this website