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Section 53 Reasonable excuse for failure to pay levyI1I2

Scotland

(1)

If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 29 F1or 29A(2), liability to a penalty under section 52 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.

Annotations

Textual amendments

F1

Words in s. 53(1) inserted (21.7.2026) by Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18), s. 16(2)(h), sch. para. 13

Commencement

I1

S. 53 not in force at Royal Assent, see s. 79(2)

I2

S. 53 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2