Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 31

The Scottish Tax Tribunals

Schedule 2, paragraph 31 deals with the role and jurisdiction 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 established under the Tribunals (Scotland) Act 2014.
• The Scottish Tax Tribunals replaced the previous tribunal arrangements, ensuring that tax disputes relating to devolved Scottish taxes are resolved within Scotland's own judicial framework.
• The tribunals operate at two tiers: a First-tier Tribunal handles initial appeals, while an Upper Tribunal deals with onward appeals on points of law.
• Amendments made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 integrated the Scottish Tax Tribunals into the unified Scottish Tribunals system.

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