Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 3

The Scottish Tax Tribunals

Schedule 2, paragraph 3 of the RSTPA 2014 originally established the Scottish Tax Tribunals as the bodies responsible for hearing and determining appeals and other proceedings under the Act, before these functions were transferred to the Scottish Tribunals structure.

• The RSTPA 2014 originally created dedicated Scottish Tax Tribunals to handle tax disputes arising under devolved Scottish taxes administered by Revenue Scotland.
• These tribunals provided a two-tier system for resolving disagreements between taxpayers and Revenue Scotland regarding Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 subsequently amended this provision, transferring Scottish tax tribunal functions into the unified Scottish Tribunals structure.
• The effect of these changes is that tax appeals are now heard within the First-tier Tribunal for Scotland (Tax Chamber) and the Upper Tribunal for Scotland, rather than by standalone Scottish Tax Tribunals.

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