What was the purpose of section 20 of the Revenue Scotland and Tax Powers Act 2014?

Section 20 originally served as an introductory overview of the review and appeal provisions within the Act. It signposted taxpayers and advisers to the relevant parts of the legislation that set out how to challenge decisions made by Revenue Scotland regarding devolved Scottish taxes.

Why was section 20 of the Revenue Scotland and Tax Powers Act 2014 repealed?

Section 20 was repealed by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (SSI 2017/108). The repeal formed part of a broader programme of reform establishing a new unified tribunal system in Scotland, which transferred tax appeal functions away from the arrangements described in the Act.

How do taxpayers now challenge Revenue Scotland decisions after the repeal of section 20?

Taxpayers who wish to challenge Revenue Scotland decisions, such as those concerning Land and Buildings Transaction Tax or Scottish Landfill Tax, should now follow procedures under the Scottish tribunal system, beginning with an application to the First-tier Tribunal for Scotland (Tax Chamber).

Which tribunals now handle tax appeals previously covered by the Revenue Scotland and Tax Powers Act 2014?

Tax appeals previously falling under the Revenue Scotland and Tax Powers Act 2014 are now handled by the First-tier Tribunal for Scotland (Tax Chamber) and the Upper Tribunal for Scotland, established under the wider reforms brought about by The Tribunals (Scotland) Act 2014.

Revenue Scotland and Tax Powers Act 2014 section 20

Overview

Section 20 provided an overview of the review and appeal provisions within the Act, but has been repealed.

Section 20 originally set out the framework for taxpayers to seek review of, or appeal against, Revenue Scotland decisions.
The section was repealed by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
The repeal formed part of wider reforms transferring tax appeal functions to the new Scottish tribunal system.
Taxpayers seeking to challenge Revenue Scotland decisions should now refer to the current tribunal rules and procedures.

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