# Revenue Scotland and Tax Powers Act 2014, Section 216G: Reasonable excuse for failures under Chapter 5A


(1) If a person (“P”) satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a requirement imposed by or under the AT(S) Act 2024 as described in section 216A(1), 216B(1), 216C(1), 216D(1), 216E(1) or 216F(1), liability to a penalty does not arise in relation to that failure.
(2) For the purposes of subsection (1)—
(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/216G (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-216G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.