Revenue Scotland and Tax Powers Act 2014 section 225

Summary warrant

Section 225 sets out the process by which Revenue Scotland can apply to a sheriff court for a summary warrant to recover unpaid amounts owed to it, including the methods of enforcement available and the rules on costs.

• Where a person fails to pay an amount owed to Revenue Scotland, a designated officer may apply to the sheriff for a summary warrant to recover the debt
• The application must be accompanied by a signed certificate confirming that payment was demanded and that 14 days have passed without payment being made
• A summary warrant authorises recovery through attachment of assets, money attachment, earnings arrestment, or arrestment and action of furthcoming or sale
• The sheriff officer's fees and reasonable outlays for executing the warrant are chargeable to the debtor, except that no fees may be charged for simply collecting and accounting for voluntary payments