Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 38

The Scottish Tax Tribunals

Schedule 2, paragraph 38 deals with the role of the Scottish Tax Tribunals in handling appeals and reviews under the devolved tax system administered by Revenue Scotland.

• Tax appeals under the Revenue Scotland and Tax Powers Act 2014 are heard by the Scottish Tax Tribunals, which form part of the Scottish tribunal system established under the Tribunals (Scotland) Act 2014.
• The Scottish Tax Tribunals replaced the previous tribunal arrangements following amendments made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
• 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.
• The integration of tax tribunals into the wider Scottish tribunal structure ensures consistency of approach and access to justice for taxpayers disputing Revenue Scotland decisions.

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