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.
As a non-ministerial department of the Scottish Government,
(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.
To ensure that taxpayers and their agents have access to administrative justice, two Tax Tribunals, with a First-tier and
Upper Tribunal, were established by the
Revenue Scotland and Tax Powers Act 2014
to hear appeals relating to LBTT and SLfT.
They were 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 Tribunals (Scotland) Act 2014 introduced two tribunals, namely the First-tier Tribunal for Scotland and the Upper Tribunal for Scotland, collectively known as the Scottish Tribunals. The Tax Tribunals became part of this new structure on 24th April 2017, with the introduction of the First-tier Tribunal for Scotland Tax Chamber, while the Upper Tax Tribunal was amalgamated into the Upper Tribunal for Scotland.
The First-tier Tribunal decides appeals against Revenue Scotland decisions, whereas the Upper Tribunal decides appeals on a point of law from decisions of the First-tier Tribunal, and the Scottish Courts and Tribunals Service (SCTS) provides administrative support for both. Please refer to The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017 and The Scottish Tribunals (Time Limits) Regulations 2016 for more detailed information and guidance.
Further details regarding the first year of the Tax Tribunals can be found in the 2015/16 Annual Report.
The First-tier Tribunal consists of legal and ordinary members appointed by Scottish Ministers.
|Decision Number||Summary Information|
| FTSTC 3||
| FTSTC 2||
| FTSTC 1||
| TTFT 2||
| TTFT 1||
Form NOA Tax1 should be used to make or notify an appeal to the First-tier Tribunal for Scotland Tax Chamber against decisions made by Revenue Scotland in relation to Lands and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
Please read the guidance notes before completing the form.
First-tier Tribunal for Scotland
126 George Street
DX ED 259
LP-14 Edinburgh 2
0131 271 4385