Revenue Scotland and Tax Powers Act 2014 section 106

Relief in case of double assessment

Section 106 provides a right to claim relief where a taxpayer has been assessed for tax more than once on the same matter.

• A taxpayer who believes they have been assessed for tax more than once on the same matter may seek relief
• The claim for relief is made directly to Revenue Scotland
• The relief is against any double charge that has arisen from the duplicate assessment
• The provision applies to any devolved tax administered by Revenue Scotland