What are the Scottish Tax Tribunals under the RSTPA 2014?

The Scottish Tax Tribunals are independent judicial bodies established by the Revenue Scotland and Tax Powers Act 2014 to hear and determine appeals against Revenue Scotland decisions. They provide taxpayers with an impartial route to challenge tax assessments, including those relating to Land and Buildings Transaction Tax and Scottish Landfill Tax.

How is the Scottish Tax Tribunal system structured?

The Scottish Tax Tribunals operate in two tiers. The First-tier Tax Tribunal hears initial appeals against Revenue Scotland decisions. If either party is dissatisfied with the outcome, they may in certain circumstances appeal further to the Upper Tax Tribunal, which reviews cases primarily on points of law, ensuring a robust review process.

How were the Scottish Tax Tribunals integrated into the wider Scottish Tribunals framework?

Originally established under the RSTPA 2014, the Scottish Tax Tribunals were integrated into the broader Scottish Tribunals structure by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017. This integration ensured consistency in procedural standards and governance with other Scottish tribunals across the system.

What powers does the Scottish Tax Tribunal have over Revenue Scotland decisions?

The Scottish Tax Tribunals operate independently of Revenue Scotland and have the power to uphold, vary, or set aside Revenue Scotland's decisions depending on the merits of each case. This independence ensures taxpayers receive a fair and impartial hearing when challenging tax decisions made by Revenue Scotland.

Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 9

The Scottish Tax Tribunals

Schedule 2 paragraph 9 establishes the Scottish Tax Tribunals as the forum for hearing and determining appeals against Revenue Scotland decisions.

Tax appeals under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
The tribunals operate at two tiers: the First-tier Tax Tribunal hears initial appeals, and the Upper Tax Tribunal hears onward appeals from the First-tier Tribunal.
The tribunal system was brought under the framework of the Tribunals (Scotland) Act 2014 through ancillary provisions regulations in 2017.
The Scottish Tax Tribunals are independent of Revenue Scotland and provide taxpayers with an impartial route to challenge tax decisions.

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