Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 14

The Scottish Tax Tribunals

Schedule 2 paragraph 14 provides for the transfer of tribunal functions relating to devolved Scottish taxes from the original Scottish Tax Tribunals to the Scottish Tribunals structure established under the Tribunals (Scotland) Act 2014.

• Tax appeal and review functions originally assigned to the Scottish Tax Tribunals were transferred to the new unified Scottish Tribunals structure.
• The transfer was implemented through the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017, which came into force to align the tribunal system.
• The change ensures that disputes about devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax are heard within the consolidated Scottish Tribunals framework.
• References to the Scottish Tax Tribunals in earlier provisions of the Act should now be read as references to the appropriate chamber of the Scottish Tribunals.

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