Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 40

The Scottish Tax Tribunals

Schedule 2 paragraph 40 establishes the Scottish Tax Tribunals as the forum for hearing appeals and reviews relating to devolved Scottish taxes administered by Revenue Scotland.

• Tax disputes and appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The tribunals operate at two tiers: the First-tier Tax Tribunal for initial hearings and the Upper Tax Tribunal for onward appeals.
• The tribunals were brought within the unified Scottish Tribunals system established by the Tribunals (Scotland) Act 2014, following ancillary provisions made by regulations in 2017.
• The tribunal structure provides taxpayers with an independent and accessible route to challenge decisions made by Revenue Scotland on devolved taxes.

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