Revenue Scotland and Tax Powers Act 2014 section 165

Scottish landfill tax: multiple failures to make return

Section 165 sets out the escalating penalties that apply when a person who has already triggered a penalty period under section 164 for failing to make a Scottish landfill tax return then fails to make further returns of the same type before that penalty period ends.

• Where a penalty period is already running and a further return of the same type is missed, the normal first-failure penalty under section 164 does not apply; instead, escalating penalties under this section are charged
• The first additional missed return during the penalty period attracts a penalty of £200, the second attracts £300, and the third or any subsequent missed return attracts £400
• Each additional failure extends the penalty period so that it runs until 12 months after the filing date of the latest missed return
• The penalty period can be extended repeatedly, meaning continued failures keep the higher penalty regime in force and prevent the person from resetting to a lower penalty level

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