69.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 the Scottish building safety levy (for instance, an accountant or similar professional). 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 levy (or would be required but for an exemption in regulations made under section 15(6) of the Act). The regulations are subject to the affirmative procedure.
70.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 216J of the Revenue Scotland and Tax Powers Act 2014, as inserted by section 40 of this Act.
Commentary on Provisions Part 4 – Administration of Levy Section 23: Appointment of tax representatives