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 pay tax: Scottish landfill tax S

172 Scottish landfill tax: 6 month penalty for failure to pay tax S

If any amount of tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.