Commentary on Provisions Part 1 – Scottish Aggregates Tax Non-resident taxpayers Section 27: Effect of appointment of tax representatives
84.This section provides for the effect of the appointment of a tax representative by a taxpayer: they are entitled to act on a non-resident taxpayer’s behalf and must make sure that the taxpayer complies with their legal obligations under the Act in relation to Scottish aggregates tax.
85.In addition, subsection (3) of this section makes a tax representative personally liable in respect of any failure of compliance by the non-resident taxpayer with the requirements of this Act, and imposes joint and several liability on the tax representative and the non-resident taxpayer in respect of any such failure (meaning that each person would be responsible for the full liability for the failure).
86.Subsection (4) clarifies that a tax representative does not themselves have to register for Scottish aggregates tax.
87.Subsection (5) provides that a non-resident taxpayer will themselves be liable in respect of any tax due as a consequence of fraud or error by their tax representative.