Revenue Scotland and Tax Powers Act 2014 section 111

Unjustified enrichment: reimbursement arrangements

Section 111 gives the Scottish Ministers the power to make regulations about reimbursement arrangements that a person may put in place to overcome the unjustified enrichment defence when claiming a repayment of overpaid tax from Revenue Scotland.

• Scottish Ministers may make regulations requiring reimbursement arrangements to meet specific conditions before they can be relied upon to defeat the unjustified enrichment defence
• Reimbursement arrangements are plans set up by a claimant to pass repaid tax back to the people who actually bore the economic cost of the original overpayment, so that the claimant is not unjustly enriched
• Regulations may require the arrangements to include provisions on timing of reimbursements, repayment of unreimbursed amounts to Revenue Scotland, treatment of interest, and record-keeping obligations
• Regulations may also specify the form, manner, and timing of undertakings that must be given to Revenue Scotland, and may allow Revenue Scotland itself to determine those details

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