Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 20

The Scottish Tax Tribunals

Schedule 2 paragraph 20 establishes the role of the Scottish Tax Tribunals in handling tax appeals and reviews under the Revenue Scotland and Tax Powers Act 2014.

• Tax disputes under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland
• The original tribunal references in the 2014 Act were updated by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 to align with the unified Scottish Tribunals system
• The Scottish Tribunals system operates at two tiers — a First-tier Tribunal for initial hearings and an Upper Tribunal for appeals on points of law

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