Revenue Scotland and Tax Powers Act 2014 section 170

Scottish landfill tax: first penalty for failure to pay tax

Section 170 sets out the initial penalty that applies when a person fails to pay Scottish landfill tax by the required date, and establishes the penalty period during which further penalties may accrue.

• This section applies specifically to Scottish landfill tax payment failures (item 2 of the penalty table in section 168).
• The person liable faces an immediate penalty of 1% of the unpaid tax.
• A penalty period begins running from the penalty date for the tax payment, during which additional penalties may arise.
• The penalty period ends 12 months after the date by which the tax was due, unless it is extended under the rules for multiple failures to pay tax in section 171.