Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 24

The Scottish Tax Tribunals

Schedule 2, paragraph 24 deals with the role and jurisdiction of the Scottish Tax Tribunals in hearing and determining tax appeals under the devolved tax system.

• Tax appeals under the Revenue Scotland and Tax Powers Act 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The Scottish Tax Tribunals were originally established under this Act but have since been incorporated into the framework created by the Tribunals (Scotland) Act 2014.
• Amendments made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 updated the provisions to reflect the transfer of tribunal functions into the unified Scottish Tribunals system.
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland regarding devolved taxes.

---