{
  "url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-36",
  "json_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026/section-36.json",
  "legislation": "asp/2026/14",
  "legislation_title": "Building Safety Levy (Scotland) Act 2026",
  "legislation_url": "https://openlegislation.uk/building-safety-levy-scotland-act-2026",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Failure to make return",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 159 (penalty for failure to make returns)—\n(a) in subsection (1), at the end of the table insert—\n“\n4.\nScottish building safety levy\nReturn under regulations made under section 19 of the BSL(S) Act 2026.\n”,\n(b) in subsection (6), for “2 or 3” insert “2, 3 or 4”.\n(3) In the italic heading before section 164, for “Scottish landfill tax and Scottish aggregates tax” substitute “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy”.\n(4) In section 164 (Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return), in subsection (1), for “2 or 3” insert “2, 3 or 4”.\n(5) The section title of section 164 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: first penalty for failure to make return”.\n(6) The section title of section 165 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: multiple failures to make return”.\n(7) The section title of section 166 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: 6 month penalty for failure to make return”.\n(8) The section title of section 167 becomes “Scottish landfill tax, Scottish aggregates tax and Scottish building safety levy: 12 month penalty for failure to make return”.",
  "extent": "S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 36 not in force at Royal Assent, see s. 52(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/14/section/36",
    "retrieved_at": "2026-11-07T03:33:04.653884+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}