Pt. 8 Ch. 5A inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 43(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

S. 216D inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 46(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

http://www.legislation.gov.uk/asp/2014/16/section/216DRevenue Scotland and Tax Powers Act 2014An Act of the Scottish Parliament to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-04-01Revenue Scotland and Tax Powers Act 2014s. 141(3A)(3B)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 2(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 215A-215G and cross-headingsAir Departure Tax (Scotland) Act 2017Sch. 2 para. 21s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 223(1)(d)(e)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 24s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(1)(j)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(2)s. 46s. 48(2)Revenue Scotland and Tax Powers Act 2014s. 233(3A)Air Departure Tax (Scotland) Act 2017Sch. 2 para. 25(3)s. 46s. 48(2)PART 8PenaltiesChapter 5APenalties relating solely to Scottish aggregates tax
216DFailure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax(1)

This section applies to a person who—

(a)

fails to notify Revenue Scotland, under section 30(1) of the AT(S) Act 2024, that the person has ceased to be eligible to be treated as a member of a group for the purposes of Part 1 of that Act, or

(b)

fails to notify Revenue Scotland, under section 30(2) of the AT(S) Act 2024, that the person has ceased to have an established place of business in the United Kingdom.

(2)

The person is liable to a penalty of £500.