Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 35

The Scottish Tax Tribunals

Schedule 2, paragraph 35 deals with 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 established by the Tribunals (Scotland) Act 2014.
• The Scottish Tax Tribunals replaced the earlier tax tribunal arrangements following ancillary provisions made by regulations in 2017 (SI 2017/108).
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland regarding devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The tribunal system operates at two tiers, allowing for an initial hearing and a further appeal on points of law, ensuring taxpayers have access to a fair and structured review process.

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