Section 47 Penalty for failure to make returnsI1I2
Scotland
(1)
A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 26 F1(as read with section 25(1)).
(2)
P is liable to a penalty under this section as determined by a relevant local authority.
(3)
In sections 48, 49 and 50 “penalty date”, in relation to a return, means the day after the day on which a return must be made under section 26.
Annotations
Textual amendments
- F1
Words in s. 47(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(i), sch. para. 24
Commencement
- I1
S. 47 not in force at Royal Assent, see s. 79(2)
- I2
S. 47 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2