Revenue Scotland and Tax Powers Act 2014

PART 12 S Final provisions

Communications from taxpayers to Revenue Scotland S

251 Communications from taxpayers to Revenue Scotland S

(1) Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to Revenue Scotland must comply with the requirements set out in subsection (2).

(2) The requirements are that the thing—

(a) must be in the form specified by Revenue Scotland,

(b) must contain the information specified by Revenue Scotland, and

(c) must be given in the manner specified by Revenue Scotland.

(3) Subsections (1) and (2) are subject to any different provision made in or under this Act.

Commencement Information

I1 S. 251 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.

[F1 Communications from Revenue Scotland to taxpayers S

Textual Amendments

F1 S. 251A and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 56(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(c)

251A Communications from Revenue Scotland to taxpayers S

(1) The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person.

(2) Regulations under subsection (1) may in particular include provision about the use of electronic communications.

(3) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(4) Regulations under subsection (1) may modify any enactment (including this Act).]

[F2 Use of automation by Revenue Scotland S

Textual Amendments

F2 S. 251B and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 57(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(d)

251B Use of automation by Revenue Scotland S

(1) The Scottish Ministers may by regulations make provision about the use by Revenue Scotland of automation in carrying out functions conferred on Revenue Scotland or a designated officer.

(2) Before laying a draft of a Scottish statutory instrument containing regulations under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate.

(3) Regulations under subsection (1) may modify any enactment (including this Act).]

[F3 Set-off by Revenue Scotland S

Textual Amendments

F3 Ss. 251C, 251D and cross-heading inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 58(2), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(e)

251C Set-off by Revenue Scotland S

(1) This section applies where there is both a credit and a debit in relation to a person.

(2) In this section and section 251D—

• “credit”, in relation to a person, means—

  (a)

  a sum that is payable by Revenue Scotland to a person, or

  (b)

  a relevant sum that may be repaid by Revenue Scotland to a person,

• “debit”, in relation to a person, means a sum that is payable by the person to Revenue Scotland (including under a contract settlement or a settlement agreement).

(3) For the purposes of paragraph (b) of the definition of “credit” in subsection (2), a “relevant sum” in relation to a person means a sum that was paid in connection with any liability (including any purported or anticipated liability) of that person to make a payment to Revenue Scotland under or by virtue of an enactment or a contract settlement or a settlement agreement.

(4) For the purposes of the definition of “debit” in subsection (2), a sum is not to be treated as payable if the sum can be varied or set aside on review or appeal.

(5) Revenue Scotland may set the credit against the debit (subject to section 251D and any obligation of Revenue Scotland to set the credit against another sum).

(6) The obligations of Revenue Scotland and the person concerned are discharged to the extent of any set-off under subsection (5).

(7) In this section references to sums paid, repaid or payable by or to a person include sums that have been or are to be credited by or to a person.

(8) This section does not affect any other power of Revenue Scotland to set off amounts.

251D No set-off where insolvency procedure has been applied S

(1) This section applies where—

(a) an insolvency procedure has been applied to a person, and

(b) there is a post-insolvency credit in relation to that person.

(2) Revenue Scotland may not use the power under section 251C to set that post-insolvency credit against a pre-insolvency debit in relation to the person.

(3) In this section—

• “post-insolvency credit” means a credit that—

  (a)

  became due after the insolvency procedure was applied to the person, and

  (b)

  relates to, or to matters occurring at, times after it was so applied,

• “pre-insolvency debit” means a debit that—

  (a)

  arose before the insolvency procedure was applied to the person, or

  (b)

  arose after that procedure was so applied but relates to, or to matters occurring at, times before it was so applied.

(4) Subject to subsection (5), for the purposes of this section an insolvency procedure is to be taken to be applied to a person when—

(a) a bankruptcy order or winding up order or award of sequestration is made or an administrator is appointed in relation to the person,

(b) the person is put into administrative receivership,

(c) if the person is a corporation, the person passes a resolution for voluntary winding up,

(d) a voluntary arrangement comes into force in relation to the person,

(e) a deed of arrangement takes effect in relation to the person,

(f) the person’s estate becomes vested in any other person as the person’s trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 2016), or

(g) the person becomes subject to any other kind of arrangement analogous to those described in paragraphs (a) to (f), anywhere in the world.

(5) In this section, references to the application of an insolvency procedure to a person do not include—

(a) the application of an insolvency procedure to a person at a time when another insolvency procedure applies to the person, or

(b) the application of an insolvency procedure to a person immediately upon another insolvency procedure ceasing to have effect.

(6) For the purposes of this section—

(a) a person is to be treated as being in administrative receivership throughout any continuous period for which there is an administrative receiver of that person (disregarding any temporary vacancy in the office of receiver), and

(b) the reference in subsection (4)(b) to a person being put into administrative receivership is to be interpreted accordingly.

(7) In this section—

• “administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)),

• “administrator” means a person appointed to manage the affairs, business and property of another person under schedule B1 of that Act or schedule B1 of that Order,

• “deed of arrangement” means a deed of arrangement registered in accordance with Chapter 1 of Part 8 of the Insolvency (Northern Ireland) Order 1989,

• “voluntary arrangement” means a voluntary arrangement approved in accordance with Part 1 or Part 8 of the Insolvency Act 1986 or Part 2 or Chapter 2 of Part 8 of the Insolvency (Northern Ireland) Order 1989.]

[F4 Continuity of designated officers’ acts S

Textual Amendments

F4 S. 251E and cross-heading inserted (1.4.2025) "after s. 251D" by virtue of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 59(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(b)

251E Continuity of designated officers’ acts S

Anything (including anything in relation to legal proceedings) begun by or in relation to one designated officer may be continued by or in relation to another.]

Interpretation S

252 General interpretation S

In this Act—

• [F5 “the AT(S) Act 2024” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,]

• “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),

• “the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),

• “designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,

• “information notice” has the meaning given by section 131(1),

• “notice of appeal” means a notice under section 242,

• “notice of review” means a notice under section 235,

• “Revenue Scotland determination” means a determination under section 95,

• “tribunal” has the meaning given by section 249.

Textual Amendments

F5 Words in s. 252 inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 52(2), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2

Commencement Information

I2 S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

253 Index of defined expressions S

Schedule 5 contains an index of expressions defined or otherwise explained in this Act.

Commencement Information

I3 S. 253 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Subordinate legislation S

254 Subordinate legislation S

(1) Orders and regulations under this Act are subject to the negative procedure.

(2) Subsection (1) does not apply to—

(a) orders and regulations for which provision is made in subsection (3) or (4),

(b) orders under section 260(2).

(3) Orders and regulations under the following provisions are subject to the affirmative procedure—

[F6 (za) section 4(1)(c)]

(a) section 31(1),

(b) section 32,

(c) section 49(1),

(d) section 50(1),

(e) section 80(1),

(f) section 81(2),

(g) section 111(1),

(h) section 153,

(i) section 181(1),

(j) section 194(1),

(k) section 208(1),

(l) section 216(1),

(m) section 220(1),

(n) section 230,

(o) section 233(6),

(p) section 245(2),

[F7 (pa) section 251A(1),]

[F8 (pb) section 251B(1),]

(q) paragraph 9(1) of schedule 3.

(4) Orders under section 255(1) which contain provision which adds to, replaces or omits any part of the text of an Act are also subject to the affirmative procedure.

(5) Orders and regulations under this Act may—

(a) make different provision for different purposes (including for different devolved taxes),

(b) contain incidental, supplementary, consequential, transitional, transitory or saving provision.

(6) Subsection (5)(b) does not apply to orders under section 255(1).

Textual Amendments

F6 S. 254(3)(za) inserted (1.12.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 38(3), 64(2) (with s. 63); S.S.I. 2025/243, reg. 2(3), sch. 2

F7 S. 254(3)(pa) inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 56(3), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(c)

F8 S. 254(3)(pb) inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 57(3), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(d)

Ancillary provision S

255 Ancillary provision S

(1) The Scottish Ministers may by order make such incidental, supplementary, consequential, transitional, transitory or saving provision as they consider appropriate for the purposes of, in connection with, or for giving full effect to, this Act or any provision of it.

(2) An order under subsection (1) may modify any enactment (including this Act).

Modification of enactments S

256 Minor and consequential modifications of enactments S

Schedule 4 makes minor and consequential amendments and repeals of enactments.

Commencement Information

I4 S. 256 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.

I5 S. 256 in force at 1.1.2015 for specified purposes by S.S.I. 2014/370, art. 2, sch.

I6 S. 256 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

Crown application S

257 Crown application: criminal offences S

(1) No contravention by the Crown of any provision of or made under this Act makes the Crown criminally liable.

(2) But the Court of Session may, on the application of the Lord Advocate, declare unlawful any act or omission of the Crown which constitutes such a contravention.

(3) Despite subsection (1), this Act applies to persons in the public service of the Crown as it applies to other persons.

258 Crown application: powers of entry S

(1) A power of entry conferred by or under this Act is exercisable in relation to Crown land only with the consent of the appropriate authority.

(2) The following table determines what is “Crown land” and who the “appropriate authority” is in relation to each kind of Crown land.

Crown land	Appropriate authority
Land an interest in which belongs to Her Majesty in right of the Crown and which forms part of the Crown estate	The Crown Estate Commissioners
Other land an interest in which belongs to Her Majesty in right of the Crown	The office-holder in the Scottish Administration or the Government department having the management of the land [F9 or the relevant person”, and]
Land an interest in which belongs to an office-holder in the Scottish Administration	The relevant office-holder in the Scottish Administration
Land an interest in which belongs to a Government department	The relevant Government department
Land an interest in which is held in trust for Her Majesty for the purposes of the Scottish Administration	The relevant office-holder in the Scottish Administration
Land an interest in which is held in trust for Her Majesty for the purposes of a Government department	The relevant Government department

(3) “Government department” means a department of the Government of the United Kingdom”.

[F10 (4) “Relevant person”, in relation to any land to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that land.]

Textual Amendments

F9 Words in s. 258(2) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(a)

F10 S. 258(4) inserted (1.4.2017) by The Crown Estate Transfer Scheme 2017 (S.I. 2017/524), art. 1(2), Sch. 5 para. 48(b)

259 Crown application: Her Majesty S

Nothing in this Act affects Her Majesty in Her private capacity.

Commencement and short title S

260 Commencement S

(1) This section, sections 254, 255, 257, 258, 259 and 261 and paragraphs 9(12) and 10(14) of schedule 4 come into force on the day after Royal Assent.

(2) The other provisions of this Act come into force on such day as the Scottish Ministers may by order appoint.

(3) An order under subsection (2) may include transitional, transitory or saving provision.

261 Short title S

The short title of this Act is the Revenue Scotland and Tax Powers Act 2014.