Section 159 Penalty for failure to make returnsI1
A penalty is payable by a person (“P”) where P fails to make a tax return specified in the table below on or before the filing date (see section 82).
| Tax to which return relates | Return | |
|---|---|---|
| 1. | Land and buildings transaction tax | (a) Return under section 29, 31, 33 or 34 of the LBTT(S) Act 2013. (b) Return under paragraph 10, 11, 20, 22 or 30 of Schedule 19 to the LBTT(S) Act 2013. |
| 2. | Scottish landfill tax | Return under regulations made under section 25 of the LT(S) Act 2014. |
| F13. | Scottish aggregates tax | Return under regulations made under section 23 of the AT(S) Act 2024. |
If P's failure falls within more than one provision of this section or of sections 160 to 167, P is liable to a penalty under each of those provisions.
But where P is liable for a penalty under more than one provision of this section or of sections 160 to 167 which is determined by reference to a liability to tax, the aggregate of the amounts of those penalties must not exceed 100% of the liability to tax.
In sections 160 to 167 “penalty date”, in relation to a return, means the day after the filing date.
Sections 160 to 163 apply in the case of a return falling within item 1 of the table.
Sections 164 to 167 apply in the case of a return falling within item 2 F2or 3 of the table.
Annotations
Textual amendments
- F1
Words in s. 159(1) Table inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(2)(a), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
- F2
Words in s. 159(6) inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(2)(b), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
Commencement
- I1
S. 159 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)