Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 22

The Scottish Tax Tribunals

Schedule 2 paragraph 22 addresses 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 within the framework established by the Tribunals (Scotland) Act 2014 through ancillary provisions regulations.
• The Scottish Tax Tribunals provide an independent judicial forum for taxpayers who wish to challenge Revenue Scotland's decisions.
• Amendments made by the 2017 Ancillary Provisions Regulations aligned the tribunal provisions with the broader Scottish Tribunals framework.

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