Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 8 Penalties

CHAPTER 2 Penalties for failure to make returns or pay tax

Amounts of penalties for failure to pay tax: Scottish landfill tax

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

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.