We may enter and inspect any premises (including dwellings), and any other property on the premises, for the purpose of valuing, measuring or determining the character of the premises or property, as long as it is reasonably required for the purpose of checking any person’s devolved tax position.
We may take along to the inspection a person who we consider is needed to assist with the valuation, measurement or determination. That person may enter and inspect the property with us and need not be a Revenue Scotland employee.
When seeking to carry out such an inspection we must produce evidence of the authority to carry out the inspection if asked to do so by:
- the occupier of the premises; or
- any other person who appears to the officer to be in charge of the premises or property.
Valuation inspections may only be carried out if either of two conditions (A or B) has been met:
- condition A: The inspection is carried out at a time agreed by a relevant person and that person has been given a notice in writing of the agreed time of the inspection.
A relevant person here means:
- the occupier of the premises, or
- if the occupier cannot be identified or the premises are vacant, a person who controls the premises.
- condition B: The inspection has been approved by the tribunal (see RSTP2026) and any relevant person specified by the tribunal has been given a written notice giving at least seven days’ notice of the time of the inspection. The notice must state:
- the possible consequences of obstructing us, or someone authorised by us, in the course of an inspection (see RSTP2027); and
- that the notice has been approved by the tribunal.
When we (or a person authorised by us) leave the premises after carrying out the inspection we will tell the person receiving the inspection what will happen next. For example, that:
- we will return the next day to continue the inspection;
- we have finished the inspection and will write to them with the outcome; or
- we have finished the inspection and the enquiry will continue in other areas.