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The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025

Type Scottish-Statutory-Instrument

Publication 2025-11-25

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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Made: 25th November 2025

Coming into force: 1st April 2026

In accordance with section 254(3)(p) of that Act a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Citation and commencement

1

These Regulations may be cited as the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 and come into force on 1 April 2026.

Amendment of the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

2

The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015[^f00002] are amended in accordance with regulation 3.

3

At the end of regulation 3(1) omit “.” and insert “, the Landfill Tax (Scotland) Act 2014[^f00003] or the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024[^f00004].”.

Signed

IVAN McKEE — Authorised to sign by the Scottish Ministers — 25th November 2025

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make legislative amendments so that where a review or appeal under Part 11 of the Revenue Scotland and Tax Powers Act 2014 (“the Act”) is in progress, a taxpayer may make an application to Revenue Scotland to postpone the payment of tax, penalty or interest in relation to either a liability for aggregates tax under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 or a liability for Scottish landfill tax under the Landfill Tax (Scotland) Act 2014, notwithstanding the provision in section 245 of the Act that in such a situation tax, penalty and interest are due and payable. As provided for in the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015, a postponement can be granted if Revenue Scotland considers that there are exceptional circumstances.

Footnotes

[^f00001]: 2014 asp 16.

[^f00002]: S.S.I. 2015/129.

[^f00003]: 2014 asp 2.

[^f00004]: 2024 asp 14.

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