Disputes with Revenue Scotland: appeals

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

A devolved tax is a tax specified as such by Part 4A of the Scotland Act 1998. The Scottish devolved taxes that have been brought into effect are land and buildings transaction tax (LBTT) (which, in Scotland, replaced SDLT), Scottish landfill tax (SLfT) (which, in Scotland, replaced UK landfill tax) and Scottish aggregates tax. Scottish air departure tax (ADT) and wild fisheries taxes are devolved taxes but have not been brought into effect, although the ADT is expected to come into effect on 1 April 2027. 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...

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