Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 4

The Scottish Tax Tribunals

Schedule 2 paragraph 4 addresses the transfer of tax tribunal functions to the Scottish Tax Tribunals established under the Tribunals (Scotland) Act 2014.

• Tax appeal and review functions originally handled under the RSTPA 2014 were transferred to the Scottish Tax Tribunals framework.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 gave effect to this transfer of jurisdiction.
• The Scottish Tax Tribunals operate as part of the wider Scottish Tribunals structure, providing a formal route for taxpayers to challenge Revenue Scotland decisions.
• These provisions ensure that devolved tax disputes in Scotland are heard within a dedicated, specialist tribunal system.

---