PART 11Reviews and appeals
CHAPTER 1Introductory
Appealable decisions
233Appealable decisions
(1)
The following decisions of Revenue Scotland are appealable decisions—
(a)
a decision under section 66 to make adjustments to counteract a tax advantage,
(b)
a decision in relation to the registration of any person in relation to any taxable activity,
(c)
a decision which affects whether a person is chargeable to tax,
(d)
a decision which affects the amount of tax to which a person is chargeable,
(e)
a decision which affects the amount of tax a person is required to pay,
(f)
a decision which affects the date by which any amount by way of tax, penalty or interest must be paid,
(g)
a decision in relation to a penalty under the following provisions—
(i)
section 76,
(ii)
section 112,
(iii)
section 151,
(iv)
Part 8,
(v)
section 231,
(vi)
paragraph 5 of schedule 3,
(h)
subject to subsection (2), a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7,
(i)
subject to subsection (3), a decision in relation to the giving of a notice under section 228.
F1(j)
a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue Scotland to pay interest on any amount,
(k)
a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26 of the AT(S) Act 2024,
(l)
a decision in relation to the giving, withdrawal or variation, for the purposes of any regulations under section 26 of the AT(S) Act 2024, of any approval or direction with respect to the person who is to act as another’s tax representative,
(m)
a decision in relation to—
(i)
whether a body corporate is to be treated, or is to cease to be treated, as a member of a group under section 29 of the AT(S) Act 2024,
(ii)
the times at which a body corporate is to be so treated, and
(iii)
which body corporate is, in relation to any time, to be the representative member for a group,
(n)
a decision in relation to the requirement of security for the payment of Scottish aggregates tax under section 36 or 37 of the AT(S) Act 2024.
(2)
See section 152 for decisions in relation to the giving of information notices that are not appealable or are appealable only on certain grounds and in certain circumstances.
(3)
See section 229 for the grounds on which decisions in relation to the giving of notices under section 228 are appealable.
(4)
The following decisions of Revenue Scotland are not appealable decisions—
(a)
the giving of a notice under section 68,
(b)
the making of a Revenue Scotland determination,
(c)
a decision to give a notice of enquiry under section 85 or paragraph 13 of schedule 3.
(5)
The decisions mentioned in subsection (1) are appealable whether they are decisions under this Act or any other enactment.
(6)
The Scottish Ministers may by order modify subsection (1) or (4) to—
(a)
add a decision to either subsection,
(b)
vary the description of a decision,
(c)
remove a decision from either subsection.