Revenue Scotland and Tax Powers Act 2014 section 227

Requirement for contact details for debtor

Section 227 sets out the circumstances in which Revenue Scotland may seek a debtor's contact details from a third party in order to collect a sum owed.

• Where a person owes money to Revenue Scotland, a designated officer may require the debtor's contact details from a third party if there are reasonable grounds to believe that third party holds such details.
• The third party must be a company, a local authority, or a person who obtained the contact details in the course of carrying on a business (including a profession or a property business).
• The power does not apply where the third party is a charity that obtained the details while providing free services, or a non-charity that obtained the details while providing free services on behalf of a charity.
• "Contact details" means the debtor's address and any other information about how the debtor may be contacted.