159Penalty for failure to make returnsS
(1)A penalty is payable by a person (“P”) where P fails to make a tax return specified in the table below on or before the filing date (see section 82).
| Tax to which return relates | Return | |
|---|---|---|
| 1. | Land and buildings transaction tax | (a)Return under section 29, 31, 33 or 34 of the LBTT(S) Act 2013. (b)Return under paragraph 10, 11, 20, 22 or 30 of Schedule 19 to the LBTT(S) Act 2013. |
| 2. | Scottish landfill tax | Return under regulations made under section 25 of the LT(S) Act 2014. |
| [F13. | Scottish aggregates tax | Return under regulations made under section 23 of the AT(S) Act 2024.] |
(2)If P's failure falls within more than one provision of this section or of sections 160 to 167, P is liable to a penalty under each of those provisions.
(3)But where P is liable for a penalty under more than one provision of this section or of sections 160 to 167 which is determined by reference to a liability to tax, the aggregate of the amounts of those penalties must not exceed 100% of the liability to tax.
(4)In sections 160 to 167 “penalty date”, in relation to a return, means the day after the filing date.
(5)Sections 160 to 163 apply in the case of a return falling within item 1 of the table.
(6)Sections 164 to 167 apply in the case of a return falling within item 2 [F2or 3] of the table.
Textual Amendments
F1Words in s. 159(1) Table inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(2)(a), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
F2Words in s. 159(6) inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(2)(b), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement Information
I1S. 159 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)