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Section 167 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to make returnF1I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

P is liable to a penalty under this section if (and only if) P's failure continues after the end of the period of 12 months beginning with the penalty date.

(2)

Where, by failing to make the return, P deliberately withholds information which would enable or assist Revenue Scotland to assess P's liability to tax, the penalty under this section is the greater of—

(a)

100% of any liability to tax which would have been shown in the return in question, and

(b)

£300.

(3)

In any case not falling within subsection (2), the penalty under this section is the greater of—

(a)

5% of any liability to tax which would have been shown in the return in question, and

(b)

£300.

Annotations

Textual amendments

F1

Words in s. 167 heading inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(8), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement

I1

S. 167 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Notes on Amounts of penalties for failure to make returns: Scottish landfill tax and Scottish aggregates tax

Textual amendments

F1

Words in s. 164 cross-heading inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 39(3), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)