Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 10

The Scottish Tax Tribunals

Schedule 2, paragraph 10 deals with the role and jurisdiction of the Scottish Tax Tribunals in handling tax appeals and reviews under the Revenue Scotland and Tax Powers Act 2014.

• Tax disputes under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure
• The Scottish Tax Tribunals were established to provide an independent forum for resolving disagreements between taxpayers and Revenue Scotland
• The tribunals operate under rules amended by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017, which integrated them into the unified Scottish Tribunals system
• The tribunal system provides a structured route of appeal, ensuring taxpayers have access to an impartial adjudication process separate from Revenue Scotland itself

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