Revenue Scotland and Tax Powers Act 2014

165 Scottish landfill tax: multiple failures to make return

(1) This section applies if—

(a) a penalty period has begun under section 164 because P has failed to make a return (“return A”), and

(b) before the end of the period, P fails to make another return (“return B”) falling within the same item in the table as return A.

(2) In such a case—

(a) section 164(2) and (3) do not apply to the failure to make return B,

(b) P is liable to a penalty under this section for that failure, and

(c) the penalty period that has begun is extended so that it ends with the day 12 months after the filing date for return B.

(3) The amount of the penalty under this section is determined by reference to the number of returns that P has failed to make during the penalty period.

(4) If the failure to make return B is P’s first failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £200.

(5) If the failure to make return B is P’s second failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £300.

(6) If the failure to make return B is P’s third or subsequent failure to make a return during the penalty period, P is liable, at the time of the failure, to a penalty of £400.

(7) For the purposes of this section, in accordance with subsection (1)(b), the references in subsections (3) to (6) to a return are references to a return falling within the same item in the table as returns A and B.

(8) A penalty period may be extended more than once under subsection (2)(c).