Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 30

The Scottish Tax Tribunals

Schedule 2 paragraph 30 establishes the role of the Scottish Tax Tribunals in hearing and determining appeals against Revenue Scotland decisions on devolved taxes.

• Tax appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The First-tier Tax Tribunal for Scotland hears initial appeals, with further appeal possible to the Upper Tax Tribunal for Scotland on points of law.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 amended the original provisions to integrate the Scottish Tax Tribunals into the unified Scottish Tribunals system.
• The tribunal system provides taxpayers with an independent forum, separate from Revenue Scotland, to challenge tax decisions relating to devolved Scottish taxes.

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