Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 1

The Scottish Tax Tribunals

Schedule 2, paragraph 1 establishes the Scottish Tax Tribunals as the bodies responsible for hearing appeals and reviews relating to devolved Scottish taxes.

• The Scottish Tax Tribunals were originally created under the Revenue Scotland and Tax Powers Act 2014 to handle disputes about devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The tribunals operate as a two-tier system, with a First-tier Tribunal hearing initial cases and an Upper Tribunal handling appeals against First-tier decisions.
• Following the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017, the Scottish Tax Tribunals were incorporated into the wider Scottish Tribunals structure.
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland, separate from the courts.