In Scotland, there is no "keeper liability"... for now. Thanks to the corrupt 'dear leader', when the Private Parking (Code of Practice) Act 2019 comes into force, it will also apply to Scotland, thus removing one more protection.
The only way that PE could know the identity of the driver is if the
known keeper tells them, inadvertently or otherwise. Do not under any circumstances identify the
unknown driver.
So, ParkingEye have no idea who the driver is. The driver is
unknown. All they know is the keeper details. The keeper is
known. As PoFA does not apply in Scotland and there is no keeper liability, for now, what do you think they can do?
You can either ignore the PCN or simply appeal as the keeper, with the following:
I appeal as keeper. I am not obliged to identify the driver and I decline to do so. You are unable to transfer the driver’s liability (if any) to me because the location in question is in Scotland and you will be well aware that Schedule 4 of the Protection of Freedoms Act 2012 (PoFA) does not apply north of the border, for now. Therefore there can be no keeper liability.
I require you to cancel the notice or issue a POPLA code to the driver. Do not issue me, the keeper, a POPLA code as I will ignore it because, as you know, only the driver, not the keeper, can use POPLA in Scotland.