Revenue Scotland and Tax Powers Act 2014 section 146

Carrying out inspections under section 145

Section 146 sets out the conditions that must be met before Revenue Scotland can carry out a property inspection for valuation purposes, including requirements for consent or tribunal approval, written notice, and proof of authority.

• An inspection can proceed either with the agreement of the occupier (or person controlling the premises) at an agreed time confirmed in writing, or with tribunal approval and at least 7 days' written notice.
• Where tribunal approval is obtained, the written notice must warn of the consequences of obstructing the officer and must state that the tribunal has approved the inspection.
• A "relevant person" for these purposes is the occupier of the premises, or if the occupier cannot be identified or the premises are vacant, a person who controls the premises.
• Any designated officer carrying out an inspection must produce evidence of their authority to do so if asked by the occupier or anyone who appears to be in charge of the premises or property.