Scottish Aggregates Tax - proposed administration regulations - 3C. The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015 - Scottish Government consultations

3C. The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

Sections 3.A – 3.E set out the proposed changes to the Revenue Scotland and Tax Powers Act 2014 (RSTPA) regulations and the First-tier Tribunal for Scotland Tax Chamber regulations.

Please see Chapter 3, pages 22 - 28 of the consultation paper.

Section 3C. sets out the proposed changes to The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015, which provide that where a review or appeal under Part 11 of the Revenue Scotland and Tax Powers Act 2014 is in progress, a LBTT taxpayer may make an application to Revenue Scotland to postpone the payment of tax, penalty or interest. The relevant power is at Revenue Scotland and Tax Powers Act 2014 s245.

This administration regulation will apply the existing provisions to the Scottish Aggregates Tax.

37. Do you agree that the provisions as drafted work as intended?

Yes No

38. If not, what amendments would you propose to the draft legislation and on what basis?

Please give us your views.

39. Do you agree that the provision to postpone the payment of tax, penalty of interest where a review or appeal is in progress should be extended to a Scottish Aggregates Tax taxpayer?

Yes No