Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 25

The Scottish Tax Tribunals

Schedule 2, paragraph 25 deals with the role of the Scottish Tax Tribunals in hearing and determining appeals against decisions made by Revenue Scotland.

• Tax appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure established under the Tribunals (Scotland) Act 2014.
• The Scottish Tax Tribunals replaced the previous tribunal arrangements, providing a dedicated forum for resolving disputes between taxpayers and Revenue Scotland.
• Amendments made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 integrated the Scottish Tax Tribunals into the unified Scottish Tribunals system.
• The tribunals operate independently of Revenue Scotland, ensuring impartial adjudication of tax disputes relating to devolved Scottish taxes.

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