Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 33

The Scottish Tax Tribunals

Schedule 2, paragraph 33 deals with the role and jurisdiction of the Scottish Tax Tribunals in hearing and determining appeals 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 Scottish Tribunals structure established under the Tribunals (Scotland) Act 2014.
• The Scottish Tax Tribunals replaced earlier tribunal arrangements following the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017, which brought the tax tribunals within the unified Scottish Tribunals system.
• The tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland on matters such as Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The integration into the Scottish Tribunals framework ensures consistent procedural standards and rights of onward appeal for taxpayers dissatisfied with first-tier decisions.

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