Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 36

The Scottish Tax Tribunals

Schedule 2 paragraph 36 establishes the Scottish Tax Tribunals as the forum for hearing appeals and reviews under the Revenue Scotland and Tax Powers Act 2014.

• Tax appeals and reviews under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The Tribunals (Scotland) Act 2014 provides the overarching framework within which the Scottish Tax Tribunals operate.
• Ancillary provisions introduced in 2017 updated and aligned the tribunal arrangements with the broader Scottish Tribunals system.
• The Scottish Tax Tribunals handle disputes between taxpayers and Revenue Scotland concerning devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.

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