What is the role of the Scottish Tax Tribunals under the Revenue Scotland and Tax Powers Act 2014?

The Scottish Tax Tribunals hear and decide appeals against Revenue Scotland's decisions on devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax. The First-tier Tax Tribunal for Scotland handles initial appeals, while the Upper Tax Tribunal for Scotland addresses further appeals on points of law.

How does the two-tier Scottish Tax Tribunal system work for tax appeals?

Most tax appeals are first heard by the First-tier Tax Tribunal for Scotland. If either party believes the First-tier Tribunal made an error of law, they may seek permission to appeal to the Upper Tax Tribunal for Scotland. Beyond that, further appeals on points of law may be taken to the Court of Session.

How were the Scottish Tax Tribunals integrated into the unified Scottish Tribunals system?

Originally established under the RSTPA 2014, the Scottish Tax Tribunals were brought within the unified Scottish Tribunals structure through the Tribunals (Scotland) Act 2014. The 2017 Ancillary Provisions Regulations amended the RSTPA to align tribunal references with the new consolidated framework, ensuring consistent procedural rules and judicial oversight.

What is the appeal route if a taxpayer disagrees with a Revenue Scotland decision on devolved tax?

A taxpayer must first complete the statutory review process with Revenue Scotland. If still dissatisfied, they lodge an appeal with the First-tier Tax Tribunal for Scotland. Further appeals on points of law go to the Upper Tax Tribunal for Scotland, and ultimately to the Court of Session, all within the Scottish judicial system.

Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 43

The Scottish Tax Tribunals

Schedule 2 paragraph 43 establishes the role of the Scottish Tax Tribunals in hearing and deciding appeals against Revenue Scotland's 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 Scottish Tribunals system.
The First-tier Tax Tribunal for Scotland hears initial appeals, with the Upper Tax Tribunal for Scotland handling further appeals on points of law.
The tribunals were originally established under the RSTPA 2014 but were subsequently brought within the unified Scottish Tribunals structure through the Tribunals (Scotland) Act 2014.
The 2017 Ancillary Provisions Regulations made transitional amendments to align the tribunal references in the RSTPA with the new consolidated tribunals framework.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member