Judicial

#2026/161The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Rules of Procedure) (Miscellaneous Amendment) Regulations 2026

🇬🇧United Kingdom··Statutory Instrument·Low Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This statutory instrument makes miscellaneous technical amendments to the rules governing the composition and procedure of the First-tier Tribunal for Scotland Local Taxation Chamber and the Upper Tribunal for Scotland. It updates the 2023 Composition Regulations, the 2022 Rules of Procedure for the Local Taxation Chamber, and the 2022 Local Taxation Rules for the Upper Tribunal. The changes come into force on 1 April 2026 and are made under powers in the Tribunals (Scotland) Act 2014 and the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Amends the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023
  • Amends the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022
  • Amends the Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022

+ 3 more changes with Pro

Obligations

What this law requires

high

Implement amendments to the First-tier Tribunal for Scotland Local Taxation Chamber composition regulations as specified in these 2026 Regulations, effective 1 April 2026

First-tier Tribunal for Scotland Local Taxation Chamber
operational
high

Implement amendments to the First-tier Tribunal for Scotland Local Taxation Chamber Rules of Procedure (2022 Regulations) as specified in these 2026 Regulations, effective 1 April 2026

First-tier Tribunal for Scotland Local Taxation Chamber
operational
high

Implement amendments to the Upper Tribunal for Scotland Local Taxation Rules of Procedure (2022 Regulations) as specified in these 2026 Regulations, effective 1 April 2026

Upper Tribunal for Scotland
operational
medium

Ensure all procedural and compositional changes align with the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024 requirements

First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland
operational

Affected Parties

Taxpayers appealing local tax decisions in ScotlandLegal representatives and agents appearing before Scottish tax tribunals+1 more…

Tags

tribunal procedure,local taxation,Scottish tribunals