Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 32

The Scottish Tax Tribunals

Schedule 2 paragraph 32 establishes the role of the Scottish Tax Tribunals in hearing and determining appeals against Revenue Scotland decisions under the devolved tax system.

• Tax appeals under the Revenue Scotland and Tax Powers Act 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The Scottish Tax Tribunals were originally established under the RSTPA 2014 but have since been incorporated into the framework created by the Tribunals (Scotland) Act 2014.
• The 2017 ancillary provisions regulations made consequential amendments to align the tribunal references in the RSTPA 2014 with the reformed Scottish Tribunals system.
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland regarding devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.

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