Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 6

The Scottish Tax Tribunals

Schedule 2 paragraph 6 establishes the role of the Scottish Tax Tribunals in hearing and determining appeals against decisions made by Revenue Scotland.

• Tax appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the Scottish Tribunals structure established under the Tribunals (Scotland) Act 2014.
• The First-tier Tax Tribunal for Scotland hears initial appeals, with the Upper Tax Tribunal for Scotland available to hear further appeals on points of law.
• The tribunal system provides taxpayers with an independent judicial forum to challenge Revenue Scotland decisions, separate from the tax authority itself.
• Amendments made in 2017 aligned the Scottish Tax Tribunals with the wider ancillary provisions of the Tribunals (Scotland) Act 2014.

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