Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 37

The Scottish Tax Tribunals

Schedule 2 paragraph 37 addresses the role of the Scottish Tax Tribunals as the forum for hearing appeals against Revenue Scotland decisions on devolved taxes.

• 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 this Act but were subsequently brought within the framework of the Tribunals (Scotland) Act 2014 through ancillary regulations in 2017.
• The tribunals provide an independent judicial mechanism for taxpayers to challenge decisions made by Revenue Scotland regarding devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The 2017 amendment regulations ensured that the tribunal arrangements were fully aligned with the broader Scottish Tribunals system, providing consistency in how tax disputes are administered and heard.

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