Revenue Scotland and Tax Powers Act 2014 section 109

Defence to certain claims for relief under section 107 or 108

Section 109 establishes a defence available to Revenue Scotland against claims for relief where overpaid tax has been claimed back under sections 107 or 108.

• Revenue Scotland can resist a claim for repayment or discharge of overpaid tax
• The defence applies to claims made under both section 107 (overpaid tax) and section 108
• The defence is that repaying or discharging the amount would unjustly enrich the claimant
• This prevents taxpayers from receiving a windfall gain where the economic burden of the tax was not truly borne by them