PART 8 SPenalties

CHAPTER 2SPenalties for failure to make returns or pay tax

Amounts of penalties for failure to make returns: Scottish landfill taxS

164Scottish landfill tax: first penalty for failure to make returnS

(1)This section applies in the case of a failure to make a return falling within item 2 of the table in section 159.

(2)P is liable to a penalty under this section of £100.

(3)In addition, a penalty period begins to run on the penalty date for the return.

(4)The penalty period ends with the day 12 months after the filing date for the return, unless it is extended under section 165(2)(c).

165Scottish landfill tax: multiple failures to make returnS

(1)This section applies if—

(a)a penalty period has begun under section 164 because P has failed to make a return (“return A”), and

(b)before the end of the period, P fails to make another return (“return B”) falling within the same item in the table as return A.

(2)In such a case—

(a)section 164(2) and (3) do not apply to the failure to make return B,

(b)P is liable to a penalty under this section for that failure, and

(c)the penalty period that has begun is extended so that it ends with the day 12 months after the filing date for return B.

(3)The amount of the penalty under this section is determined by reference to the number of returns that P has failed to make during the penalty period.

(4)If the failure to make return B is P's first failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £200.

(5)If the failure to make return B is P's second failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £300.

(6)If the failure to make return B is P's third or subsequent failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £400.

(7)For the purposes of this section, in accordance with subsection (1)(b), the references in subsections (3) to (6) to a return are references to a return falling within the same item in the table as returns A and B.

(8)A penalty period may be extended more than once under subsection (2)(c).

166Scottish landfill tax: 6 month penalty for failure to make returnS

(1)P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 6 months beginning with the penalty date.

(2)The penalty under this section is the greater of—

(a)5% of any liability to tax which would have been shown in the return in question, and

(b)£300.

167Scottish landfill tax: 12 month penalty for failure to make returnS

(1)P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 12 months beginning with the penalty date.

(2)Where, by failing to make the return, P deliberately withholds information which would enable or assist Revenue Scotland to assess P's liability to tax, the penalty under this section is the greater of—

(a)100% of any liability to tax which would have been shown in the return in question, and

(b)£300.

(3)In any case not falling within subsection (2), the penalty under this section is the greater of—

(a)5% of any liability to tax which would have been shown in the return in question, and

(b)£300.