Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 8

The Scottish Tax Tribunals

Schedule 2, paragraph 8 established the original Scottish Tax Tribunals framework, which has since been replaced by provisions under the Tribunals (Scotland) Act 2014.

• Paragraph 8 of Schedule 2 originally set out the structure and role of the Scottish Tax Tribunals for handling devolved tax disputes.
• These tribunals were established to hear appeals and reviews relating to decisions made by Revenue Scotland on devolved taxes such as Land and Buildings Transaction Tax and Scottish Landfill Tax.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 subsequently amended these provisions, transferring tax tribunal functions into the unified Scottish Tribunals structure.
• Tax disputes in Scotland are now heard within the First-tier Tribunal for Scotland (Tax Chamber) and the Upper Tribunal for Scotland, rather than under the original standalone Scottish Tax Tribunals.

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