PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Amounts of penalties for failure to pay tax: Scottish landfill tax
I1171Scottish landfill tax: penalties for multiple failures to pay tax
1
This section applies if—
a
a penalty period has begun under section 170 because P has failed to make a payment (“payment A”), and
b
before the end of the period, P fails to make another payment (“payment B”) falling within the same item in the table in section 168 as payment A.
2
In such a case—
a
section 170(2) and (3) do not apply to the failure to make payment B,
b
P is liable to a penalty under this section for that failure, and
c
the penalty period that has begun is extended so that it ends with the day 12 months after the date specified in or for the purposes of column 4 for payment B.
3
The amount of the penalty under this section is determined by reference to the number of defaults that P has made during the penalty period.
4
If the default is P's first default during the penalty period, P is liable, at the time of the default, to a penalty of 2% of the amount of the default.
5
If the default is P's second default during the penalty period, P is liable, at the time of the default, to a penalty of 3% of the amount of the default.
6
If the default is P's third or subsequent default during the penalty period, P is liable, at the time of the default, to a penalty of 4% of the amount of the default.
7
For the purposes of this section—
a
P makes a default when P fails to pay an amount of tax in full on or before the date on which it becomes due and payable,
b
in accordance with subsection (1)(b), the references in subsections (3) to (6) to a default are references to a default in relation to the tax to which payments A and B relate,
c
a default counts for the purposes of those subsections if (but only if) the period to which the payment relates is less than 6 months,
d
the amount of a default is the amount which P fails to pay.
8
A penalty period may be extended more than once under subsection (2)(c).