Revenue Scotland and Tax Powers Act 2014 section 6

Rewards

Section 6 gives Revenue Scotland the power to pay rewards to individuals who provide services connected with Revenue Scotland's functions.

• Revenue Scotland has discretionary power to pay rewards to people who assist with its work
• The reward must be in return for a service provided by the person
• The service must relate to a function that Revenue Scotland is responsible for carrying out
• There is no restriction specified on the type of service or the amount of the reward