PART 5

PENALTIES
CHAPTER 2

PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

Penalty points and penalties for failures to make visitor levy returns

Financial penalty where penalty points have been awarded
120B
1
If, having been awarded a penalty point, a VAP reaches the penalty threshold, the VAP is liable to a penalty of £100.
2
The penalty threshold is—
a
if the VAP makes annual returns, two penalty points, and
b
if the VAP makes quarterly returns, four penalty points.
3
A VAP that becomes liable to a penalty under subsection (1) remains liable to that penalty regardless of the subsequent expiry of any of the penalty points awarded to the VAP.
Ss. 120A-120H and cross-headings inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 42
Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23