The Tribunals (Scotland) 2014 Act created a new structure for tribunals dealing with devolved matters under the judicial leadership of the Lord President of the Court of Session as head of the Scottish Tribunals. It created a First-tier Tribunal and an Upper Tribunal. Generally, the First-tier Tribunal will deal with cases in the first instance to which a general right of appeal will lie to the Upper Tribunal.

These Regulations divide the First-tier Tribunal for Scotland into the following 5 chambers:

• the Mental Health Chamber;

• the Housing and Property Chamber;

• the Health and Education Chamber;

• the General Regulatory Chamber; and

• the Tax Chamber.