PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to pay tax: Scottish landfill tax
I1170Scottish landfill tax: first penalty for failure to pay tax
1
This section applies in the case of a payment of tax falling within item 2 of the table in section 168.
2
P is liable to a penalty of 1% of the unpaid tax.
3
In addition, a penalty period begins to run on the penalty date for the payment of tax.
4
The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 of the table in section 168 for the payment, unless it is extended under section 171(2)(c).