Commentary Section 25 Appeals: jurisdiction and powers
129.This section sets out the jurisdiction and powers of the bodies that will hear appeals made under this Act.
130.The Tribunals, Courts and Enforcement Act 2007(20) came into force in July 2007, creating two new generic tribunals: the First-tier Tribunal and the Upper Tribunal. The work of each Tribunal is divided into “Chambers”. Each Chamber comprises similar jurisdictions, or jurisdictions which bring together similar types of experts to hear appeals, and will operate under rules and procedures tailored to the needs of these jurisdictions.
131.Appeals in England, Scotland, Wales and Northern Ireland that relate to taxation matters will be heard by the Tax Chamber. All other appeals under this Act in England, Scotland and Wales will be heard by the Social Entitlement Chamber. Non-tax appeals in Northern Ireland will be subject to the arrangements applicable to social entitlement appeals in Northern Ireland.
132.Subsection (1) sets out which tribunal will hear appeals made under this Act.
133.Under subsection (1)(a), all tax appeals in the UK, and all other appeals on Saving Gateway matters (social entitlement appeals) in England, Scotland and Wales, will be heard by the First-tier or Upper Tribunal, as determined by or under the Tribunal Procedure Rules. These rules are made by the Tribunal Procedure Committee, a body set up by the Tribunals, Courts and Enforcement Act 2007.
134.Subsection (1)(b) provides that non-tax appeals in Northern Ireland will be heard by an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998(21) (“the 1998 Order”).
135.Subsection (2) sets out that on an appeal under section 23(1) or 23(2) (a non penalty related appeal), the tribunal may confirm or set aside a decision of the Commissioners in its entirety, or otherwise allow an appeal in part.
136.Subsection (3) sets out that on an appeal under section 23(3) or 23(4) (a penalty related appeal), the tribunal may confirm or set aside a decision of the Commissioners to impose a penalty, or in those cases where the penalty amount is not fixed in this Act, may confirm, reduce, or increase its amount as appropriate, subject to the permitted maximum.
137.Section 11(2) of the Tribunals, Courts and Enforcement Act 2007 provides for appeals against decisions of the First-tier Tribunal on points of law. Subsection (4) of section 25 provides that where the First-tier Tribunal has found a person to be liable for a penalty, that person may, in addition to any right of appeal under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, appeal that decision to the Upper Tribunal. On such an appeal the Upper Tribunal has a similar jurisdiction as conferred on the tribunal under subsection (3). This has effect in England, Wales and Scotland. An equivalent provision for Northern Ireland is made in subsection (6).
138.Subsection (5) specifies that decisions of an appeal tribunal in Northern Ireland on the Saving Gateway should be treated as if they were made under Articles 13 or 14 of the 1998 Order, for the purposes of Article 15 of that Order. The effect of this provision is that appeals on a point of law against Saving Gateway decisions made by an appeal tribunal in Northern Ireland will be to the Northern Ireland Social Security Commissioner.
139.Subsection (6) replicates the effect of subsection (4) in relation to penalty appeals in Northern Ireland. It provides that where an appeal tribunal in Northern Ireland has found a person to be liable for a penalty, that person may appeal that decision to the Northern Ireland Social Security Commissioner. On such an appeal the Northern Ireland Social Security Commissioner has a similar jurisdiction as conferred on the tribunal under subsection (3).
140.Subsection (7) defines the Northern Ireland Social Security Commissioner for the purposes of this Act.