Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 15

The Scottish Tax Tribunals

Schedule 2, paragraph 15 establishes the role of the Scottish Tax Tribunals in hearing and determining appeals against decisions made by Revenue Scotland.

• Tax appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The tribunals system was subsequently brought under the framework of the Tribunals (Scotland) Act 2014 through ancillary regulations made in 2017.
• The Scottish Tax Tribunals provide an independent forum for taxpayers to challenge Revenue Scotland decisions on devolved taxes.
• The 2017 amendments ensured the tax tribunals were properly integrated into the unified Scottish tribunals system.