Revenue Scotland and Tax Powers Act 2014 section 107

Claim for relief for overpaid tax etc.

Section 107 establishes the right of a taxpayer to claim a repayment or discharge from Revenue Scotland where they believe they have paid tax that was not due, or have been assessed for tax they believe is not chargeable.

• A taxpayer who has paid tax they believe was not chargeable, or who has been assessed or determined as liable for tax they believe is not due, may make a claim to Revenue Scotland for repayment or discharge of that amount.
• Revenue Scotland is only obliged to provide relief through the mechanisms set out in this part of the Act or under other provisions of the Act — there is no general entitlement to relief outside these routes.
• Where one person pays tax on behalf of another, the payment is treated as having been made by the person on whose behalf it was paid, for the purposes of making a claim under this section.
• This section works alongside sections 109 to 118 of the Act, which deal with defences to claims (such as unjustified enrichment), time limits, and other procedural matters relating to overpaid tax relief.