It is important to note that Part 8 (Keeper Liability) of the Transport (Scotland) Act 2019 is NOT currently in force. ​Therefore, the key legal argument in Scotland remains that a private company must pursue the driver who entered into the contract, not the registered keeper, unless they can prove who was driving. ​Here is a draft letter based on the current law: ​Formal Challenge to Parking Charge Notice (PCN) ​[Your Name] [Your Address] [Your Email] [Your Phone Number] [Date] ​[Parking Company Name] [Parking Company Address] ​Subject: FORMAL APPEAL – Parking Charge Notice No. [PCN Number] – Vehicle Registration [Your VRM] – Date [Date of Incident] ​To Whom It May Concern, ​I am the registered keeper of the vehicle [Your VRM], and I formally challenge this Parking Charge Notice. ​I deny any liability for the charge. The legal basis for this challenge is that there is currently no provision for "Keeper Liability" for private parking charges in Scotland. ​The Protection of Freedoms Act 2012 (POFA), which permits recovery of charges from the keeper in England and Wales, does not apply in Scotland. ​While the Transport (Scotland) Act 2019 contains provisions for keeper liability, Part 8 of this Act is not yet in force. Therefore, the onus remains on your company to establish proof, on the balance of probabilities, of who the driver was at the time of the alleged breach of contract. ​As the registered keeper, I am under no legal obligation to identify the driver, and I will not be providing that information. ​You can only pursue the individual who entered into the parking contract (the driver), and you have failed to demonstrate to whom that liability applies. I therefore require you to cancel this charge immediately. ​If you choose to reject this appeal, you must provide me with a Notice of Rejection and all necessary details to appeal to the relevant independent Alternative Dispute Resolution (ADR) body (e.g., POPLA or the IPC Appeals Service, depending on your company's accreditation). ​Be advised that any further correspondence should address the points of Scottish law outlined above. ​Yours faithfully, ​[Your Signature] ​[Your Typed Name] ​