Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 2

The Scottish Tax Tribunals

Schedule 2 paragraph 2 identifies the tribunal structure that handles appeals against Revenue Scotland decisions on devolved taxes.

• Tax appeals in Scotland are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals system.
• The First-tier Tax Tribunal for Scotland hears initial appeals, with further appeals going to the Upper Tax Tribunal for Scotland.
• The original standalone Scottish Tax Tribunals were transferred into the unified Scottish Tribunals structure by regulations made in 2017.
• The tribunals operate independently of Revenue Scotland and provide taxpayers with a formal route to challenge tax decisions.

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