The Scottish Courts and Tribunal Service (SCTS) has confirmed that the current tax tribunal system covering Scotland will be replaced by a new Tax Chamber, albeit with the same functions and members, as of 24 April 2017.

The Tax Chamber will be part of the newly established First-tier Tribunal for Scotland. The Upper Tax Tribunal is also being abolished and its functions and members will be transferred to the Upper Tribunal for Scotland.

Transitional arrangements will be in place from 24 April so that any appeal in progress can pass from the Upper Tax Tribunal to the new Upper Tribunal.

The Tribunals (Scotland) Act 2014 creates a two-tier system which is meant to improve the structure, management and organisation of tax tribunals.

The name Tax Tribunals for Scotland name will no longer be used and correspondence will be from the Tax Chamber of the First-tier Tribunal for Scotland or Upper Tribunal for Scotland. The Tax Chamber of the First-tier Tribunal will have its own dedicated website. Administration will still be provided by the SCTS.

Further information from email: [email protected]