119Penalty for failure to make tax [F1devolved] return within 6 months from filing dateE+W
(1)A person [F2who is required to make a [F3devolved] tax return] is liable to a penalty if the person's failure to make a [F3devolved] tax return continues after the end of the period of 6 months beginning with the day after the filing date.
(2)The penalty is the greater of—
(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
(b)£300.
Textual Amendments
F1Word in s. 119 heading inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(a)
F2Words in s. 119(1) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 40; S.I. 2018/34, art. 3
F3Word in s. 119(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 40(b)
Commencement Information
I1S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3