Revenue Scotland and Tax Powers Act 2014 (asp 16)

Valid from 16/02/2015

PART 8 S Penalties

Valid from 01/04/2015

CHAPTER 2 S Penalties for failure to make returns or pay tax

Amounts of penalties for failure to make returns: Scottish landfill tax S

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

(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.