Visitor Levy (Scotland) Act 2024 (asp 8)

Valid from 20/09/2024

Part 5 S Enforcement of the levy and penalties

Chapter 3 S Penalties

Penalty for failure to make returns S

50 Twelve month penalty for failure to make return S

(1) P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date.

(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.

(3) In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.

Commencement Information

I1 S. 50 not in force at Royal Assent, see s. 79(2)