Section 192B | Relief at source: excessive relief given

(1)If relief is given to an individual in accordance with section 192 in respect of a contribution and the conditions in subsection (2) , (3A) or (4) are met, an amount of excessive relief given is treated as an amount of tax for which the individual is liable for the tax year in which the payment of the contribution is made.

(2)The conditions are that—

(a)the relevant rate is not the Scottish basic rate for the tax year in which the payment of the contribution is made,

(b)the individual is a Scottish taxpayer for that tax year, and

(c)the Scottish basic rate for that tax year is lower than the relevant rate.

(3)If the conditions in subsection (2) are met, the amount of excessive relief given is an amount equal to the difference between the amount of relief given and the amount of relief which would have been given if the relevant rate were the Scottish basic rate for the tax year in which the payment is made.

(3A)The conditions are that—

(a)the relevant rate is not the Welsh basic rate for the tax year in which the payment of the contribution is made,

(b)the individual is a Welsh taxpayer for that tax year, and

(c)the Welsh basic rate for that tax year is lower than the relevant rate.

(3B)If the conditions in subsection (3A) are met, the amount of excessive relief given is an amount equal to the difference between the amount of relief given and the amount of relief which would have been given if the relevant rate were the Welsh basic rate for the tax year in which the payment is made.

(4)The conditions are that—

(a)the relevant rate is not the basic rate for the tax year in which the payment of the contribution is made, and

(b)the individual is neither a Scottish taxpayer nor a Welsh taxpayer for that tax year, and

(c)the basic rate for that tax year is lower than the relevant rate.

(5)If the conditions in subsection (4) are met, the amount of excessive relief given is an amount equal to the difference between the amount of relief given and the amount of relief which would have been given if the relevant rate were the basic rate for the tax year in which the payment is made.

(6)An amount of excessive relief treated as an amount of tax under this section is added at Step 7 of the calculation in section 23 of ITA 2007.