With effect from 19 January 2026 the following provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 are in force:
(a)section 54 (refusal of repayment claim by Revenue Scotland where other tax not paid),
(b)section 55 (penalties for failure to pay tax),
(c)section 56 (regulation making power for communications from Revenue Scotland to taxpayers),
(d)section 57 (regulation making power for use of automation by Revenue Scotland),
(e)section 58 (set-off by Revenue Scotland).
Our guidance is amended as follows -
Set-off – Where you owe a debt to Revenue Scotland but you are also due a sum by Revenue Scotland, we may set-off the amount owed to you against the debt. New guidance has been added at RSTP5006.
Our guidance at RSTP7002 – Claim for relief against double assessment and at RSTP7003 – Claim for tax to be repaid or discharged has also been updated to explain that where there are arrears of tax (whether of tax, penalty or interest), other than the amount which is subject to your claim, we may refuse to repay your claim up to, but not more than the amount of those arrears.
Penalties for failing to pay tax on time – We have updated the table at RSTP3008 to confirm when a late payment penalty will be incurred.