Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 18

The Scottish Tax Tribunals

Schedule 2 paragraph 18 addresses the role and jurisdiction of the Scottish Tax Tribunals in hearing and determining appeals and other proceedings under the Revenue Scotland and Tax Powers Act 2014.

• Tax appeals and certain other proceedings under the Act are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The tribunals operate at two tiers: the First-tier Tax Tribunal hears initial appeals, and the Upper Tax Tribunal handles onward appeals on points of law.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 amended the original provisions, integrating the Scottish Tax Tribunals into the unified Scottish Tribunals framework.
• The Scottish Tax Tribunals provide an independent forum for resolving disputes between taxpayers and Revenue Scotland regarding devolved taxes.

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