Planning (Scotland) Act 2019 (asp 13)

Prospective

SCHEDULE 1 S Infrastructure-levy regulations

Financial penalty for late payment S

9 (1) Infrastructure-levy regulations may allow, or require, local authorities to charge a financial penalty if the payable amount is not paid within a period specified in the regulations. S

(2) The regulations may, in particular, provide for the charging of—

(a) a penalty of a specified amount (or amounts),

(b) a penalty that is calculated periodically as a proportion of the payable amount, or

(c) both kinds of penalty.