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Revenue Scotland and Tax Powers Act 2014
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219Interest on repayment of tax overpaid etc.
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(1)A repayment by Revenue Scotland to which this section applies must be made with interest for the period between the relevant date and the date when the repayment is issued.
(2)This section applies to—
(a)any repayment of tax,
(b)any repayment of a penalty, and
(c)any repayment of interest (whether on tax or penalty).
(3)In the cases mentioned in subsection (2) the “relevant date” is the date on which the payment of the tax, penalty or interest was made.
(4)This section also applies to a repayment by Revenue Scotland of an amount lodged with it in respect of the tax payable in respect of a transaction.
(5)In the case mentioned in subsection (4) the “relevant date” is the date on which the amount was lodged with Revenue Scotland.
(6)Interest under this section is calculated at the rate specified in provision made under section 220.
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