Revenue Scotland and Tax Powers Act 2014 section 147

Approval of tribunal for premises inspections

Section 147 sets out the process by which Revenue Scotland must obtain tribunal approval before carrying out certain premises inspections, and the conditions the tribunal must be satisfied of before granting that approval.

• A designated officer of Revenue Scotland may apply to the tribunal for approval to inspect business premises, premises of involved third parties, or property for valuation purposes
• The tribunal may only approve an inspection of business premises or third-party premises if it is satisfied the inspection is justified in the circumstances
• For valuation inspections, additional safeguards apply: the taxpayer and the occupier must first be given a reasonable opportunity to make representations, and a summary of those representations must be provided to the tribunal
• The tribunal's decision on whether to approve or refuse the inspection is final and cannot be appealed

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