Section 168 Penalty for failure to pay taxI1

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

s. 168(1) table substituted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 9(2)
s. 168(4) words substituted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 9(3)
s. 168(5) words substituted by Air Departure Tax (Scotland) Act 2017 Sch. 2 para. 9(4)
s. 168(1) Table words inserted by Building Safety Levy (Scotland) Act 2026 s. 37(2)(a)
s. 168(5) words substituted by Building Safety Levy (Scotland) Act 2026 s. 37(2)(b)

(1)

A penalty is payable by a person (“P”) where P fails to pay an amount of tax mentioned in column 3 of the following table on or before the date mentioned in column 4 of the table.

	Tax to which payment relates	Amount of tax payable	Date after which penalty incurred
1.	Land and buildings transaction tax	(a) Amount payable under section 40 of the LBTT(S) Act 2013. (b) Additional amount payable as a result of an adjustment under section 66 of this Act. (c) Additional amount payable as a result of an amendment under section 83 of this Act. (d) Additional amount payable as a result of an amendment under section 87 of this Act. (e) Additional amount payable as a result of an amendment under section 93 of this Act. (f) Amount assessed under section 95 of this Act in the absence of a return. (g) Amount payable as a result of an assessment under section 98 of this Act.	F1(a) The earlier of— (a) the date falling 30 days after the date by which the amount must be paid, or (b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date. F2... (d) and (f) The date falling 30 days after the date by which the amount must be paid. (b), (c), (e) and (g) The date by which the amount must be paid.
2.	Scottish landfill tax	(a) Amount payable under regulations made under section 25 of the LT(S) Act 2014. (b) Additional amount payable as a result of an adjustment under section 66 of this Act. (c) Additional amount payable as a result of an amendment under section 83 of this Act. (d) Additional amount payable as a result of an amendment under section 87 of this Act. (e) Additional amount payable as a result of an amendment under section 93 of this Act. (f) Amount assessed under section 95 of this Act in the absence of a return. (g) Amount payable as a result of an assessment under section 98 of this Act.	(a), (b), (c), (e) and (g) The date by which the amount must be paid. (d) and (f) The date falling 30 days after the date by which the amount must be paid.
F33.	Scottish aggregates tax	(a) Amount payable under regulations made under section 23 of the AT(S) Act 2024. (b) Additional amount payable as a result of an adjustment under section 66 of this Act. (c) Additional amount payable as a result of an amendment under section 83 of this Act. (d) Additional amount payable as a result of an amendment under section 87 of this Act. (e) Additional amount payable as a result of an amendment under section 93 of this Act. (f) Amount assessed under section 95 of this Act in the absence of a return. (g) Amount payable as a result of an assessment under section 98 of this Act.	(a), (b), (c), (e) and (g) The date by which the amount must be paid. (d) and (f) The date falling 30 days after the date by which the amount must be paid.

Tax to which payment relates

Amount of tax payable

Date after which penalty incurred

Land and buildings transaction tax

(a)

Amount payable under section 40 of the LBTT(S) Act 2013.

(b)

Additional amount payable as a result of an adjustment under section 66 of this Act.

(c)

Additional amount payable as a result of an amendment under section 83 of this Act.

(d)

Additional amount payable as a result of an amendment under section 87 of this Act.

(e)

Additional amount payable as a result of an amendment under section 93 of this Act.

(f)

Amount assessed under section 95 of this Act in the absence of a return.

(g)

Amount payable as a result of an assessment under section 98 of this Act.

F1(a) The earlier of—

(a) the date falling 30 days after the date by which the amount must be paid, or

(b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.

F2... (d) and (f) The date falling 30 days after the date by which the amount must be paid.

(b), (c), (e) and (g) The date by which the amount must be paid.

Scottish landfill tax

(a)

Amount payable under regulations made under section 25 of the LT(S) Act 2014.

(b)

Additional amount payable as a result of an adjustment under section 66 of this Act.

(c)

Additional amount payable as a result of an amendment under section 83 of this Act.

(d)

Additional amount payable as a result of an amendment under section 87 of this Act.

(e)

Additional amount payable as a result of an amendment under section 93 of this Act.

(f)

Amount assessed under section 95 of this Act in the absence of a return.

(g)

Amount payable as a result of an assessment under section 98 of this Act.

(a), (b), (c), (e) and (g) The date by which the amount must be paid.

(d) and (f) The date falling 30 days after the date by which the amount must be paid.

F33.

Scottish aggregates tax

(a)

Amount payable under regulations made under section 23 of the AT(S) Act 2024.

(b)

Additional amount payable as a result of an adjustment under section 66 of this Act.

(c)

Additional amount payable as a result of an amendment under section 83 of this Act.

(d)

Additional amount payable as a result of an amendment under section 87 of this Act.

(e)

Additional amount payable as a result of an amendment under section 93 of this Act.

(f)

Amount assessed under section 95 of this Act in the absence of a return.

(g)

Amount payable as a result of an assessment under section 98 of this Act.

(a), (b), (c), (e) and (g) The date by which the amount must be paid.

(d) and (f) The date falling 30 days after the date by which the amount must be paid.

(2)

If P's failure falls within more than one provision of this section or of sections 169 to 173, P is liable to a penalty under each of those provisions.

(3)

In sections 169 to 173 “penalty date”, in relation to an amount of tax, means the day after the date mentioned in or for the purposes of column 4 of the table in relation to that amount.

(4)

Section 169 applies in the case of a payment falling within item 1 of the table.

(5)

Sections 170 to 173 apply in the case of a payment falling within item 2 F4or 3 of the table.

Annotations

Textual amendments

F1: Words in s. 168(1) table inserted (19.1.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 55(2)(a), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(b)
F2: Word in s. 168(1) table omitted (19.1.2026) by virtue of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 55(2)(b), 64(2) (with s. 63); S.S.I. 2025/386, reg. 2(b)
F3: Words in s. 168(1) Table inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(2)(a), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)
F4: Words in s. 168(5) inserted (1.4.2026) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 40(2)(b), 64(2) (with s. 63); S.S.I. 2026/84, reg. 2(c)

Commencement

I1: S. 168 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)