Tribunals reform
The first part of the new system goes live
The central government appeal tribunals are being radically reorganised into a unified two-tier system. The Ministry of Justice announced on 3 November that the first section of the new system is now open for business.
The new tribunals system comprises two tiers. Most appeals are expected to start at the First-tier. Appeals from there will go to the Upper Tribunal, but only on points of law and with permission. Both tiers are organised into chambers, grouping together jurisdictions dealing with similar work or requiring similar skills.
The work of the existing tribunals is being transferred to the new structure in stages. The new system went ‘live’ with the transfer of the first batch of tribunal work on 3 November 2008 – into the Social Entitlement, War Pensions and Armed Forces Compensation and Health, Education and Social Care chambers at the First-tier. The Social Entitlement Chamber will, among other things, handle appeals about state benefits, tax credits, and statutory payments.
The tax tribunals – General and Special Commissioners of Income Tax, VAT & Duties Tribunal and s 760 Tribunal – will be part of the reform, but have not yet been transferred. The new system for tax appeals is expected to start on 1 April 2009. The existing tax tribunals will cease to exist and their work will be carried on by the Tax Chamber at the First-tier of the new tribunals system. At the Upper Tribunal, tax will be dealt with in the Finance and Tax Chamber.
In total there are six chambers in the First-tier tribunal are:
- Social Entitlement;
- General Regulatory;
- War Pensions and Armed Forces Compensation;
- Health, Education and Social Care;
- Taxation; and
- Land, Property and Housing.
The three Upper Tribunal Chambers are:
- Administrative Appeals;
- Lands; and
- Finance and Tax.
The Employment Tribunal and Employment Appeal Tribunal will be separate from the First-tier and Upper Tribunal, although there will be close links between them.
10 November 2008
