{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-159",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-159.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/159",
  "kind": "section",
  "number": "159",
  "heading": "Penalty for failure to make returns",
  "text": "(1) 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).\nTax to which return relates\nReturn\n1.\nLand and buildings transaction tax\n(a) Return under section 29, 31, 33 or 34 of the LBTT(S) Act 2013.\n(b) Return under paragraph 10, 11, 20, 22 or 30 of Schedule 19 to the LBTT(S) Act 2013.\n2.\nScottish landfill tax\nReturn under regulations made under section 25 of the LT(S) Act 2014.\n3.\nScottish aggregates tax\nReturn under regulations made under section 23 of the AT(S) Act 2024.\n(2) 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.\n(3) 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.\n(4) In sections 160 to 167 “penalty date”, in relation to a return, means the day after the filing date.\n(5) Sections 160 to 163 apply in the case of a return falling within item 1 of the table.\n(6) Sections 164 to 167 apply in the case of a return falling within item 2 or 3 of the table.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 159 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "asp/2017/2",
      "affecting_title": "Air Departure Tax (Scotland) Act 2017"
    },
    {
      "type": "words added",
      "affecting": "asp/2017/2",
      "affecting_title": "Air Departure Tax (Scotland) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2026/14",
      "affecting_title": "Building Safety Levy (Scotland) Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "asp/2026/14",
      "affecting_title": "Building Safety Levy (Scotland) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/159",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}