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Visitor Levy (Scotland) Act 2024
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50Twelve month penalty for failure to make return
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(1)P is liable to a penalty under this section 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 a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.
(3)In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.
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