VAT and Duties Tribunals
The VAT and Duties Tribunals hear appeals by traders and organisations against decisions of HM Revenue and Customs relating to amounts of tax or duty to be paid, against penalties imposed upon them and against certain other decisions. The jurisdiction derives from the relevant sections in the statutes relating to value added tax, customs duties, excise duties, landfill tax, insurance premium tax, aggregates levy and climate change levy.
There are permanent hearing centres in London, Manchester and Edinburgh but hearings can also be held at other locations around the country, including Northern Ireland. Where possible, the tribunals try to arrange hearings within 50 miles of the Appellant’s place of residence.
Hearings are informal and appellants may present their own case or be represented. Each tribunal consists of a legally qualified chairman who may, on occasions, be accompanied by one or two lay members with a special expertise, e.g. an accountant, a surveyor etc.
The leaflets below explain how to lodge an appeal and procedures before the tribunal in more detail:
- VAT Added Tax Tribunal – Appeals and Applications to the Tribunals
(220kb) - Customs Duties Tribunal – Appeals and Applications to the Tribunals (156kb)
- Excise Duties Tribunal – Appeals and Applications to the Tribunals (171kb)
Copies may also be obtained from the tribunals’ main offices in London, Manchester and Edinburgh.
Appeals against decisions of the tribunals on a point of law go to the High Court (Chancery Division) or the equivalent in Scotland and Northern Ireland.
There are currently 36 legally qualified chairmen, most of whom sit part- time on a fee paid basis, and 89 lay members. About half the chairmen also sit as Special Commissioners, and some sit as Chairmen of the Financial Services and Markets Tribunal.
