PART 8Penalties
F1Chapter 5APenalties relating solely to Scottish aggregates tax
F2216GReasonable excuse for failures under Chapter 5A
(1)
If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the AT(S) Act 2024 as described in section 216A(1), 216B(1), 216C(1), 216D(1), 216E(1) or 216F(1), liability to a penalty does not arise in relation to that failure.
(2)
For the purposes of subsection (1)—
(a)
an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b)
where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c)
where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.