Appeals

Most decisions about benefit or tax credit entitlement can be challenged by appealing to an independent tribunal. In most cases, you first have to ask for the decision to be looked at again (see below). Decisions about Scottish Welfare Fund payments can be challenged initially by requesting an internal review and then by applying to the Scottish Public Services Ombudsman for a further review. Decisions about council tax reduction (CTR) can be challenged initially by asking for an internal review (within two months of the decision), and then by applying to the Council Tax Reduction Review Panel (within 42 days of the review decision) for a further review. Decisions about benefits administered by Social Security Scotland (SSS) can be challenged by asking for a ‘redetermination’ (within 31 days of the decision being notified to you), and then by appealing to a First-tier Tribunal (within 31 days of the redetermination being notified to you).

Decisions about all other benefits and tax credits apart from housing benefit (HB) can usually only be appealed against once you have asked for a revision or review (often called a ‘mandatory reconsideration’). If you want to challenge an HB decision, you can appeal without first having to ask for a mandatory reconsideration. The normal time limit for asking for a mandatory reconsideration is one month from the date of the decision being challenged, or 30 days for tax credits. This time limit can be extended by up to one year if you have special reasons for applying late and it is reasonable to grant your application. If a late application is refused, you may be able to appeal to the First-tier Tribunal provided it is within the absolute time limit of 13 months.1R (CJ) v SSWP (ESA) [2017] UKUT 324 (AAC) reported as [2018] AACR 5

If you are still unhappy with a decision following a mandatory reconsideration, you can appeal to a First-tier Tribunal.

You must appeal about a decision on a Department for Work and Pensions (DWP) benefit within one month of the date of the mandatory reconsideration decision, or within 30 days if it is an appeal about tax credits. This time limit can be extended by one year from the date the ordinary time limit expired. If your appeal is late, you must give reasons why. The time limit for appealing a decision made by SSS is 31 days from the date you were notified of the redetermination decision. This time limit can be extended to up to one year of the date you were notified of the redetermination.2s48 SS(S)A 2018 A late appeal can be accepted by the First-tier Tribunal if it is fair and just to do so.3rr2 and 5(3)(a) TP(FT) Rules; s48 SS(S)A 2018

 

1     R (CJ) v SSWP (ESA) [2017] UKUT 324 (AAC) reported as [2018] AACR 5  »

2     s48 SS(S)A 2018 »

3     rr2 and 5(3)(a) TP(FT) Rules; s48 SS(S)A 2018 »

How to appeal

You must usually appeal in writing, preferably using the appropriate appeal form (for benefits administered by SSS, your appeal must be on the correct form). For HB and CTR, use the form provided by your local authority. For tax credits, child benefit and guardian’s allowance, use form SSCS5. For benefits administered by SSS, appeal using the form you have been sent with the redetermination notice or telephone 0800 182 2222. For other benefits, use form SSCS1.

For more information on appeals and on other ways of changing benefit and tax credit decisions (revisions and supersessions), see CPAG’s Welfare Benefits and Tax Credits Handbook.