Tax Chamber
Tax chamber
The Tax Chamber was established to decide appeals relating to Lands and Buildings Transaction Tax and Scottish Landfill Tax.
The Scotland Act 2012 provides the Scottish Parliament with the powers to introduce devolved taxes, particularly those taxes on land transactions and on waste disposal to landfill, effective from 1st April 2015.
As a non-ministerial department of the Scottish Government, Revenue Scotland 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 on LBTT and with the Scottish Environment Protection Agency (SEPA) on SLfT.
The Tax Chamber is headed by a Chamber President, Anne Scott.
The skills required of judicial office holders are as follows-
Eligibility
Legal Members of the First-tier Tribunal are appointed by the Scottish Ministers. To be eligible for appointment you must:
- Have previous engagement in practice for a period of not less than 5 years as a solicitor or advocate in Scotland; and
- Subsequent engagement in any of the activities listed below:
(a) exercising judicial functions in any court or Tribunal;
(b) practice or employment as a lawyer of any kind; or
(c) teaching or researching law at or for an educational institution.
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