209Penalty for failure to register for tax etc.S
(1)A penalty is payable by a person (“P”) where—
[F1(a)P fails to comply with a requirement imposed by or under any of the following provisions (“a relevant requirement”)—
(i)section 22 or 23 of the LT(S) Act 2014 (registration and information required to keep register up to date),
(ii)section 18 of the AT(S) Act 2024 (duty to register for tax),
(iv)section 22 of the AT(S) Act 2024 (registration: further provision),]
(b)the failure was—
(i)deliberate on P's part (“a deliberate failure”), or
(ii)careless on P's part (“a careless failure”).
(2)A failure is careless if it is due to a failure by P to take reasonable care.
(3)A failure by P to comply with a relevant requirement, which was neither deliberate nor careless on P's part at an earlier time, is to be treated as careless if P—
(a)discovered the failure at some later time, and
(b)did not take reasonable steps to inform Revenue Scotland.
(4)Section 210 sets out the penalty under this section.
Textual Amendments
F1S. 209(1)(a) substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 42(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement Information
I1S. 209 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1