The VAR Independent Review Panel has found 13 mistakes in the last round of fixtures - including four involving Heart of Midlothian. 

It is an increase of 10 with three mistakes having been found from the first round of games.

Unsurprisingly, the panel, made up of ex-managers, coaches and players, found that Liam Boyce should have been awarded a penalty in the win over Motherwell at Fir Park. David Munro consulted the monitor but felt the head-high challenge didn't warrant a spot-kick. 

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Hearts also should have been awarded a penalty when Alan Forrest was brought down by Ross Laidlaw in the draw with Ross County when the score was 0-0. Alan Muir booked the winger instead. The yellow card has since been rescinded.

Steven Naismith's men should also have benefited from a red card in the 1-0 win at Kilmarnock at the start of December. It was viewed that Will Dennis should have been sent off for a challenge on Yutaro Oda at Rugby Park.

In addition, it was also judged that Beni Baningime should have been shown a red card for a challenge in the loss at Aberdeen later that month.

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A statement on the SFA website read: "Following the conclusion of the first two full rounds of SPFL Premiership fixtures in the 2023/24 season, the VAR Independent Review Panel (IRP) have met to consider Key Match Incidents (KMIs).

"The panel comprises former players, managers and coaches, guided by experts on the Laws of the Game.

"In the opinion of the IRP, based on incidents requested by the panel or submitted for consideration, 16 KMIs have been adjudged to have reached an incorrect outcome since the start of the season.

"To date, there have been a total of 785 VAR reviews conducted in the SPFL Premiership. Whilst the majority of these are silent checks of on field incidents which require no intervention, 51 have resulted in on-field reviews (0.4 on-field reviews per match) while another 24 have been factual overturns (ie offside, inside/outside penalty area)

"89.3% of on-field decisions are considered correct by Referee Operations, increased to 97.6% when including VAR interventions.

"Scottish FA Referee Operations shared these statistics to the Premiership clubs on Thursday morning as part of an update on the performance of VAR in Scotland."