Visitor Levy (Scotland) Act 2024 (asp 8)

Part 5 Enforcement of the levy and penalties

Chapter 3 Penalties

Penalty for failure to make returns

47 Penalty for failure to make returns

(1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 26.

(2) P is liable to a penalty under this section as determined by a relevant local authority.

(3) In sections 48, 49 and 50 “penalty date”, in relation to a return, means the day after the day on which a return must be made under section 26.