Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 13

The Scottish Tax Tribunals

Schedule 2 paragraph 13 addresses the transfer of tribunal functions relating to devolved Scottish tax matters to the Scottish Tax Tribunals, as amended by subsequent regulations.

• Tax appeals and reviews concerning devolved Scottish taxes are heard by the Scottish Tax Tribunals rather than UK-wide tribunal structures.
• The Scottish Tax Tribunals operate as part of the wider Scottish Tribunals framework established under the Tribunals (Scotland) Act 2014.
• Ancillary provisions made in 2017 ensured the smooth transition and alignment of tribunal functions with the new Scottish Tribunals structure.
• The provisions support Revenue Scotland's independent tax administration by providing a dedicated appeals mechanism for taxpayers in Scotland.

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