http://www.legislation.gov.uk/asp/2014/16/section/164/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00510" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/8" CitationRef="c00001" SectionRef="part-8">Part 8</CitationSubRef> – Penalties<CitationSubRef id="c00518" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/8/part/2" CitationRef="c00510" SectionRef="part-8-part-2">Chapter 2</CitationSubRef> — Penalties for Failure to Make Returns Or Pay TaxAmounts of penalties: Scottish landfill tax
<CitationSubRef id="c00526" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/164" UpTo="http://www.legislation.gov.uk/id/asp/2014/16/section/167" CitationRef="c00001" Type="group" StartSectionRef="section-164" EndSectionRef="section-167">Sections 164 to 167</CitationSubRef> – Scottish landfill tax: first penalty for failure to make return; multiple failures to make return; 6 month penalty for failure to make return; 12 month penalty for failure to make return
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Section 164 provides that the penalty amount for a person who fails to make a SLfT tax return on time (under section 159) is a fixed £100. Section 165 provides for additional (and higher) penalty amounts if the person fails to make other SLfT returns on time within a specified penalty period. A penalty period is one which is begun under section 165(1) and, unless extended under section 165(2)(c), ends 12 months after the filing date for the return.
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Sections 166 and 167 provide that a person is liable to further tax-geared penalties if the person’s failure to make a return continues six and 12 months respectively after the penalty date, as defined in section 159(4).