Commentary on Provisions Part 1 – Scottish Aggregates Tax Non-resident taxpayers Section 26: Appointment of tax representatives
82.This section of the Act gives a regulation-making power to the Scottish Ministers to make provision in order to ensure, where a taxpayer is not resident in the UK, that they arrange for the appointment of a person resident in the UK to act as their representative for the purposes of paying Scottish aggregates tax. Subsection (2) defines a “non-resident taxpayer” as a person who is not resident in the UK and who is registered, or is required to be, for the purposes of the tax (or would be required but for an exemption in regulations made under section 18(5) of the Act). The regulations will be subject to the negative procedure.
83.The regulations may make (but are not limited to) the kinds of provision listed in subsection (3): including a requirement for initial notification by taxpayers of a change in residence status to Revenue Scotland; a requirement for approval by Revenue Scotland of an appointment of a tax representative; and the creation of a process for requesting such approval. Failure to request approval may be penalised by virtue of section 216C of the 2014 Act, as inserted by section 45 of this Act.