Revenue Scotland and Tax Powers Act 2014 section 164

Scottish landfill tax: first penalty for failure to make return

Section 164 sets out the initial penalty that applies when a person fails to submit a Scottish landfill tax return on time, and establishes the penalty period that begins to run from that point.

• This section applies specifically to failures to make Scottish landfill tax returns, as listed in item 2 of the penalty table in section 159 of the Act.
• The person responsible for the return is liable to an automatic fixed penalty of £100 for the initial failure to file.
• A penalty period begins to run from the penalty date for the return, which is the trigger point for potential further penalties if the failure continues.
• The penalty period ends 12 months after the filing date for the return, unless it is extended under the rules for multiple failures set out in section 165.