Revenue Scotland and Tax Powers Act 2014 section 113

Cases in which Revenue Scotland need not give effect to a claim

Section 113 sets out seven specific circumstances (Cases A to G) in which Revenue Scotland may refuse to process a claim for relief for overpaid tax made under section 107 of the Act.

• Revenue Scotland can reject a claim where the overpayment arose from a mistake in making or failing to make a claim, or where the claimant has (or had) other available routes to seek relief
• Claims can be refused where the same grounds have already been raised in a court, tribunal, or review proceeding, or where grounds were known before a relevant appeal opportunity passed
• Revenue Scotland need not give effect to a claim where the tax was paid as a result of enforcement proceedings or a settlement agreement with Revenue Scotland
• A claim may also be refused where the overpayment resulted from a calculation made in line with the generally prevailing practice at the time, unless the tax was charged contrary to EU law