http://www.legislation.gov.uk/asp/2014/16/section/216GRevenue 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 Participation2026-04-01 Revenue 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)Revenue Scotland and Tax Powers Act 2014s. 4(1)(d)Building Safety Levy (Scotland) Act 2026s. 35(2)(b)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 4(1A)Building Safety Levy (Scotland) Act 2026s. 35(2)(c)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 254(3)(zb)Building Safety Levy (Scotland) Act 2026s. 35(3)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 170Building Safety Levy (Scotland) Act 2026s. 37(4)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 170 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(5)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 171 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(6)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 172 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(7)s. 52(2)Revenue Scotland and Tax Powers Act 2014s, 173 TitleBuilding Safety Levy (Scotland) Act 2026s. 37(8)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 209(1)(a)(v)(vi)Building Safety Levy (Scotland) Act 2026s. 39(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014Ch. 5BBuilding Safety Levy (Scotland) Act 2026s. 40(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216KBuilding Safety Levy (Scotland) Act 2026s. 41(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216LBuilding Safety Levy (Scotland) Act 2026s. 42(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216MBuilding Safety Levy (Scotland) Act 2026s. 43(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 216N-216PBuilding Safety Levy (Scotland) Act 2026s. 44(2)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 254(3)(lb)Building Safety Levy (Scotland) Act 2026s. 44(3)s. 52(2)Revenue Scotland and Tax Powers Act 2014s. 233(1)(o)-(r)Building Safety Levy (Scotland) Act 2026s. 45(2)s. 52(2) PART 8Chapter 5A216G1If 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.2For the purposes of subsection (1)—aan insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,bwhere P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, andcwhere 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.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)Ss. 216G-216I inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 49(2), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)