{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-165",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-165.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/165",
  "kind": "section",
  "number": "165",
  "heading": "Scottish landfill tax and Scottish aggregates tax: multiple failures to make return",
  "text": "(1) This section applies if—\n(a) a penalty period has begun under section 164 because P has failed to make a return (“return A”), and\n(b) before the end of the period, P fails to make another return (“return B”) falling within the same item in the table as return A.\n(2) In such a case—\n(a) section 164(2) and (3) do not apply to the failure to make return B,\n(b) P is liable to a penalty under this section for that failure, and\n(c) the penalty period that has begun is extended so that it ends with the day 12 months after the filing date for return B.\n(3) The amount of the penalty under this section is determined by reference to the number of returns that P has failed to make during the penalty period.\n(4) If the failure to make return B is P's first failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £200.\n(5) If the failure to make return B is P's second failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £300.\n(6) If the failure to make return B is P's third or subsequent failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £400.\n(7) For the purposes of this section, in accordance with subsection (1)(b), the references in subsections (3) to (6) to a return are references to a return falling within the same item in the table as returns A and B.\n(8) A penalty period may be extended more than once under subsection (2)(c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 165 heading substituted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(6), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 165 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": "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/165",
    "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."
}