Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

49 General provisions for penalties relating to Scottish aggregates tax

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) After section 216F (as inserted by section 48(2)) insert—

“216G Reasonable 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.

216H Assessment of penalties under Chapter 5A

(1) If a person becomes liable to a penalty under this Chapter, Revenue Scotland must—

(a) assess the penalty, and

(b) notify the person.

(2) A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

(3) An assessment of a penalty under this Chapter—

(a) is to be treated for enforcement purposes as an assessment to tax, and

(b) may be combined with an assessment to tax.

(4) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with whichever is the later of—

(a) the date on which the person became liable to the penalty, or

(b) the date on which Revenue Scotland first became aware of the person’s liability to the penalty.

216I Power to change penalty provisions in Chapter 5A

(1) The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.

(2) Provision under subsection (1) includes provision—

(a) about the circumstances in which a penalty is payable,

(b) about the amounts of penalties,

(c) about the procedure for issuing penalties,

(d) about appealing penalties,

(e) about enforcing penalties.

(3) Regulations under subsection (1) may not create criminal offences.

(4) Regulations under subsection (1) may modify any enactment (including this Act).

(5) Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.”.

(3) In section 254 (subordinate legislation), in subsection (3), after paragraph (l) insert—

“(la) section 216I(1),”.