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

Made: 17th March 2026

Coming into force: 1st April 2026

In accordance with section 79(2) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament[^f00003].

Citation and commencement

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These Regulations may be cited as the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition and Rules of Procedure) (Miscellaneous Amendment) Regulations 2026 and come into force on 1 April 2026.

Amendment of the First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023

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• (1) The First-tier Tribunal for Scotland Local Taxation Chamber and Upper Tribunal for Scotland (Composition) Regulations 2023[^f00004] are amended in accordance with paragraphs (2) and (3).

• (2) In regulation 2 (interpretation) after the definition of “the Upper Tribunal” insert—

• ,
• “visitor levy case” means an appeal under regulation 7 (appeal to the First-tier Tribunal) of the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026[^f00005]

• (3) In regulation 3 (composition of First-tier Tribunal)—

• (a) in paragraph (1), for “paragraphs (2) and (3)” substitute “paragraphs (2), (2A) and (3)”,

• (b) after paragraph (2) insert—

(2A) The First-tier Tribunal, when convened to decide any matter in a visitor levy case, must consist of— (a) a legal member, or (b) a legal member and one other member (who may be a legal member or an ordinary member).

• (c) in paragraph (3), for “in paragraph (1)” substitute “in paragraphs (1) and (2A)”.

Amendment of the First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022

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• (1) The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022[^f00006] are amended in accordance with paragraphs (2) and (3).

• (2) In regulation 2 (application of the Rules set out in the schedule)—

• (a) at the end of paragraph (a) omit “or”,

• (b) after paragraph (b) insert—

, or (c) regulation 2 of the First-tier Tribunal for Scotland (Allocation of Functions to the Local Taxation Chamber) Regulations 2026[^f00007]

• (3) In the schedule (rules of procedure)—

• (a) in rule 1 (interpretation)—

• (i) after the definition of “the 2020 Act” insert—

• “the 2024 Act” means the Visitor Levy (Scotland) Act 2024[^f00008],

• (ii) in the definition of “respondent”—

• (aa) at the end of paragraph (d), omit “and”,

• (bb) after paragraph (e) insert—

, and (f) in respect of a visitor levy appeal, a relevant local authority within the meaning of section 24(2) of the 2024 Act or, where two or more such authorities are acting jointly in relation to a visitor levy scheme, each of those authorities,

• (iii) after the definition of “Upper Tribunal” insert—

• ,
• “visitor levy appeal” means an appeal brought under regulation 7 (appeal to the First-tier Tribunal) of the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026[^f00009],

• (b) after Part 5 (procedure in respect of penalty notice appeals under the 2020 Act) insert—

(58) (1) For the purposes of regulation 7(2) of the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026[^f00010], the requirements for the information to be contained in a written notice of a visitor levy appeal are set out in paragraph (2). (2) A notice of appeal must include— (a) the full name, address and, where available, email address of the appellant, (b) where applicable, the full name, address and, where available, email address of any authorised representative, (c) where applicable, any other specified address (which may be an email address) as being the address of the appellant for receipt of any documents from the First-tier Tribunal in connection with the appeal, (d) where applicable, the address of the accommodation to which the appeal relates, (e) a statement that the notice is a notice of appeal, (f) a summary of the decision, enforcement action, penalty or assessment by a local authority to which the appeal relates, (g) a copy of the notice of the outcome of the review undertaken by the local authority, sent in accordance with regulation 5(4) (handling of review by local authority) of the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, (h) the date on which notice of the outcome of the review was received, (i) a statement of the grounds on which the appeal is brought, (j) where the subject of the appeal is an information notice issued under section 30 or 31 of the 2024 Act, a copy of the information notice, (k) where the subject of the appeal is the imposition of a penalty, a copy of the penalty notice sent in accordance with section 62(2)(b) of the 2024 Act, (l) where the subject of the appeal is a decision of a local authority in relation to the operation of its visitor levy scheme, a copy of the decision, (m) where the subject of an appeal is an assessment made by a local authority in accordance with regulation 3 (circumstances in which an assessment of liability to visitor levy may be made by a local authority) of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026[^f00011], a copy of the assessment and a summary of the basis on which it was made, (n) any additional representations which the appellant wishes to make, (o) any material to which the appellant wishes the First-tier Tribunal to have regard in support of the appeal, and (p) the signature of the appellant or, where applicable, their authorised representative. (3) A notice of appeal must be sent to the First-tier Tribunal on or before the last day of the period of 30 days beginning with the day on which notice of the outcome of a review sent in accordance with regulation 5(4) of the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 is received. (4) If a notice of appeal is sent after the expiry of the period described in paragraph (3), the notice must include a statement of the reasons which the appellant relies on to justify the delay and the First-tier Tribunal must treat any such notice as a request to extend that period. (59) On receipt of a notice of appeal under this Part, the First-tier Tribunal must, within 14 days of the date on which the notice of appeal is received by the First-tier Tribunal— (a) send an acknowledgement of receipt of that notice to the appellant, and (b) send a copy of the notice of the appeal to the respondent. (60) (1) The appellant may withdraw the appeal— (a) at any time before the hearing of the appeal by sending a notice of withdrawal, in writing, to the First-tier Tribunal, or (b) with leave of the First-tier Tribunal, by giving intimation to that effect at a hearing. (2) Where an appellant withdraws an appeal in accordance with paragraph (1)(a), the First-tier Tribunal must notify the respondent as soon as reasonably practicable. (3) Where— (a) an appellant withdraws an appeal in accordance with paragraph (1)(b), and (b) the withdrawal is intimated at a hearing at which the respondent is not present, the First-tier Tribunal must notify the respondent of the withdrawal as soon as reasonably practicable. (4) On receipt of a notice under paragraph (1) the First-tier Tribunal must treat the appeal as withdrawn. (5) Where an appeal is withdrawn, no further appeal may be made by the appellant on the same matter. (61) (1) A party seeking permission to appeal under section 46(3)(a) of the 2014 Act against a decision of the First-tier Tribunal in relation to a visitor levy appeal must make a written application to the First-tier Tribunal. (2) An application under paragraph (1) must— (a) identify the decision of the First-tier Tribunal to which it relates, (b) identify the alleged point or points of law on which the party making the application wishes to appeal, and (c) state the result that the party making the application is seeking. (3) The First-tier Tribunal must decide whether to give permission to appeal to the Upper Tribunal on any point of law. (4) The First-tier Tribunal must issue its decision in writing as soon as reasonably practicable to the parties. (5) If the First-tier Tribunal refuses permission to appeal, it must provide with its decision under paragraph (4)— (a) a statement of its reasons for the refusal, and (b) notification of the right to make an application to the Upper Tribunal for permission to appeal and the time within which, and the method by which, such an application must be made. (6) The time limits within which such an application can be made exclude any review period in terms of rule 19 (review of a decision). (7) For the purposes of this rule, a review period— (a) starts on the day the request for review under rule 19 is received by the First-tier Tribunal or, if the review is at the instance of the First-tier Tribunal, the day on which notice is sent to the parties, and (b) ends on the day that the First-tier Tribunal decision on the review is sent to the parties. (62) In this Part, “local authority” means a relevant local authority within the meaning of section 24(2) of the 2024 Act or, where two or more authorities are acting jointly in relation to a visitor levy scheme, those authorities acting jointly.

Amendment of the Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022

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• (1) The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022[^f00012] are amended in accordance with paragraphs (2) to (4).

• (2) In regulation 2 (disapplication of the Upper Tribunal for Scotland Rules 2016) after “(“the 1949 Act”)”, insert “or under the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026[^f00013]”.

• (3) After regulation 5 (form of appeal referral: schedule 3) insert—

(5A) The Rules in schedule 4 apply to all proceedings before the Upper Tribunal when dealing with a visitor levy appeal.

• (4) After schedule 3 insert—