Revenue Scotland and Tax Powers Act 2014 section 173

Scottish landfill tax: 12 month penalty for failure to pay tax

Section 173 imposes a further penalty on taxpayers who have still not paid their Scottish landfill tax twelve months after the penalty date.

• This section applies where Scottish landfill tax remains unpaid more than 12 months after the penalty date.
• The penalty date is the date determined under earlier provisions of the Act from which late payment penalties begin to accrue.
• The taxpayer becomes liable to an additional penalty of 5% of the amount that is still outstanding at that point.
• This 12-month penalty is in addition to any earlier penalties already incurred for late payment of the same tax.