Paragraph 45 I1

After section 122A (further penalties for continuing failure to pay devolved tax) insert—

“Further penalties for continuing failure to pay visitor levy

122B

(1)

This section applies where a‍ person is liable to a penalty under section 122 in respect of a failure to pay an amount of visitor levy on or before the penalty date for that amount.

(2)

If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a further penalty.

(3)

The further penalty is 5% of the amount that remains unpaid, but—

(a)

if 5% of the unpaid amount is lower than £100, the penalty is £100;

(b)

if 5% of the unpaid amount is greater than £5000, the penalty is £5000.

(4)

If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a second further penalty.

(5)

The second further penalty is 5% of the amount that remains unpaid, but—

(a)

if 5% of the unpaid amount is lower than £100, the penalty is £100;

(b)

if 5% of the unpaid amount is greater than £5000, the penalty is £5000.”