Revenue Scotland and Tax Powers Act 2014

167 Scottish landfill tax [F1 and Scottish aggregates tax]: 12 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 12 months beginning with the penalty date.

(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist Revenue Scotland to assess P's liability to tax, the penalty under this section is the greater of—

(a) 100% of any liability to tax which would have been shown in the return in question, and

(b) £300.

(3) In any case not falling within subsection (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.

Textual Amendments

F1 Words in s. 167 heading inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(8), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement Information

I1 S. 167 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)