Disputes with Revenue Scotland: appeals

The Scottish tax tribunal system deals with appeals in devolved tax matters in Scotland and is distinct from the UK tribunal structure.

The Scottish devolved taxes include land and buildings transaction tax (LBTT) which, in Scotland, replaced SDLT and Scottish landfill tax (SLfT) which, in Scotland, replaced UK landfill tax. Scottish air departure tax, the Scottish aggregates levy and wild fisheries taxes are devolved taxes but have not yet been brought into effect, although the Scottish aggregates levy is expected to come into effect on 1 April 2026. For more information, see Practice Notes: Scotland: devolved taxes and the Scottish tribunal system—outline of devolved taxes and Devolved taxes in the UK—Scotland, Wales and Northern Ireland.

Revenue Scotland is the tax authority responsible for the administration and collection of devolved taxes in Scotland.

Right of appeal

Many of Revenue Scotland’s decisions are able to be appealed by the taxpayer to the First-tier Tribunal for Scotland (Tax Chamber), which, for the purpose of this Overview, is referred to as the Scottish FTT. For more information on which of its decisions are appealable, see Practice Note:

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