Revenue Scotland and Tax Powers Act 2014 section 145

Power to inspect property for valuation etc.

Section 145 grants designated officers of Revenue Scotland the power to enter and inspect premises and property for valuation, measurement or characterisation purposes when checking a person's tax position.

• A designated officer may enter and inspect premises to carry out a valuation where this is reasonably required to check any person's tax position.
• The power extends beyond simple valuation to include measuring premises or property and determining their character or nature.
• The inspection may cover both the premises themselves and any other property located on those premises.
• The designated officer may bring along any person they consider necessary to assist with the valuation, measurement or determination — for example, a qualified surveyor or valuer.

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