Revenue Scotland and Tax Powers Act 2014 section 167

Scottish landfill tax: 12 month penalty for failure to make return

Section 167 sets out the penalties that apply when a person fails to submit a Scottish landfill tax return for more than 12 months after the penalty date.

• This penalty only applies if the failure to make a return continues beyond 12 months from the penalty date.
• Where the person deliberately withholds information that would help Revenue Scotland assess their tax liability, the penalty is the greater of 100% of the tax that should have been shown on the return, or £300.
• In all other cases (i.e. where there is no deliberate withholding of information), the penalty is the greater of 5% of the tax that should have been shown on the return, or £300.
• The distinction between deliberate and non-deliberate failures creates a significant difference in penalty levels, reflecting the seriousness of intentionally concealing tax information.