Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 17

The Scottish Tax Tribunals

Schedule 2 paragraph 17 addresses the role of the Scottish Tax Tribunals in hearing and determining appeals against decisions made by Revenue Scotland.

• Tax appeals under this Act are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure established under the Tribunals (Scotland) Act 2014.
• The First-tier Tax Tribunal for Scotland hears initial appeals, with further appeals on points of law available to the Upper Tax Tribunal for Scotland.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 amended the original provisions to integrate the Scottish Tax Tribunals into the unified Scottish Tribunals framework.
• The Scottish Tax Tribunals operate independently of Revenue Scotland, ensuring that taxpayers have access to an impartial forum for resolving disputes about devolved taxes.

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