Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 42

The Scottish Tax Tribunals

Schedule 2 paragraph 42 establishes the role of the Scottish Tax Tribunals in handling tax appeals and reviews under the devolved tax system administered by Revenue Scotland.

• Tax disputes under devolved Scottish taxes are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• 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.
• The tribunal system operates at two tiers, allowing for initial hearings and onward appeals within the Scottish tribunal framework.