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Air Departure Tax (Scotland) Act 2017

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24Quarterly returns

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(1)Every taxable person that is not making occasional returns must make quarterly returns.

(2)Quarterly returns are due no later than 30 days after the end of each accounting period.

(3)In this section, “accounting period” means—

(a)the period—

(i)beginning on the date on which the person becomes a taxable person, and

(ii)ending on whichever of the dates mentioned in paragraph (b) occurs next, and

(b)each subsequent period of 3 months ending on 31 March, 30 June, 30 September, or 31 December.

(4)A taxable person that is making quarterly returns—

(a)may notify Revenue Scotland that the person intends to make occasional returns instead of quarterly returns, and

(b)unless subsection (5) applies, is entitled to start making occasional returns instead of quarterly returns from the beginning of—

(i)the next accounting period to begin after the date on which Revenue Scotland receives the notice, or

(ii)an alternative accounting period specified by Revenue Scotland by written notice to the person.

(5)If Revenue Scotland is not satisfied that a person giving notice under subsection (4)(a) is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to continue to make quarterly returns.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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