There are 86,108 results relating to "bank holiday dates 2022"
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Last updated:
28 May 2024
SPBill28BS062024
Penalty for failure to make returns 15 43 Penalty for failure to make returns (1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 23. (2) P is liable to a penalty under this section as determined by a relevant local authority. (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 20 day on which a return must be made under section 23. 44 Three month penalty for failure to make return (1) P is liable to a penalty under this section if— (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, 25 (b) the relevant local authority decides that such a penalty should be payable, and (c) the relevant local authority gives notice to P specifying the date from which the penalty is payable. (2) The penalty under this section is to be determined by a relevant local authority for each day that the failure continues during the period of 90 days beginning with the date 30 specified in the notice given under subsection (1)(c). (3) The date specified in the notice under subsection (1)(c)— (a) may be earlier than the date on which the notice is given, but (b) may not be earlier than the end of the period mentioned in subsection (1)(a). 26 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties 45 Six month penalty for failure to make return (1) P is liable to a penalty under this section if P's failure continues after the end of the period of 6 months beginning with the penalty date. (2) The penalty under this section is to be determined by a relevant local authority. 5 46 Twelve month penalty for failure to make return (1) P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date. (2) Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the 10 penalty under this section is to be determined by a relevant local authority. 1 (3) In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority 47 Reasonable excuse for failure to make return (1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure 15 to comply with section 23, liability to a penalty under sections 43 to 46 does not arise in relation to that failure. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control, 20 (b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased. 25 Penalty for failure to pay levy 48 Penalty for failure to pay levy (1) A penalty is payable by a liable person (“P”) where— (a) P fails to pay the total amount of the levy payable in accordance with section 26(2), 30 (b) the local authority has reminded P that payment is due, and (c) the period of 14 days beginning with the day on which the reminder is given expires without payment having been made. (2) P is liable to a penalty as determined by a relevant local authority. (3) If any amount of the levy remains unpaid after the end of the period of 5 months 35 beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority. 27 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (4) If any amount of the levy remains unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority. (5) In this section, “penalty date”, in relation to an amount of the levy, means the day after 5 the day on which the period mentioned in subsection (1)(c) expired. 49 Reasonable excuse for failure to pay levy (1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 26, liability to a penalty under section 48 does not arise in relation to that failure. 10 (2) For the purposes of subsection (1)— 1 (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control, (b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and 15 (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Official Report
Meeting date:
8 October 2024
Finance and Public Administration Committee 08 October 2024
I am interested in how, for example, the UK Infrastructure Bank and the Scottish National Investment Bank could work together on those critical investments, as well as having core Scottish Government funding.
Last updated:
3 February 2023
20230201_CabSecNZET_EnergyBill_LCM
Finally the Committee also asked me to share with them my correspondence to the UK Government in relation to the Scottish Government’s “in principle agreement to the Bill” which sets out the Scottish Government’s request for further clarification and amendments. This letter, which was dated 26 August 2022 is attached...
Committees
Published:
21 March 2024
Bankruptcy and Diligence (Scotland) Bill - Bank account arrestments and social security benefits
Bankruptcy and Diligence (Scotland) Bill - Bank account arrestments and social security benefits.
Committee reports
Date published:
4 July 2019
Scottish National Investment Bank Stage 1 Report - Why do we need one?
The key issues for SNIB, identified by the Advisory Group, were—
A need for greater long-term investment (or patient capital) in small to medium size enterprises (SMEs)
Scotland’s relative innovative performance lagging behind comparator countries
Furthermore, the Bank will have a national mandate while also being expected to maintain regional reach in orde...
Official Report
Meeting date:
11 September 2024
Meeting of the Parliament 11 September 2024
Today, schools in Scotland such as the one that I visited this morning in Dundee have food banks and clothing banks. They have staff supporting families with the exorbitant costs that are associated with increases in their heating bills.
Official Report
Meeting date:
28 January 2025
Meeting of the Parliament 28 January 2025
That is over and above the annual salary increases. In 2022, the number of top-brass, grade-C civil servants stood at 2,278.
Last updated:
25 September 2024
Budget_CabSecFLGToConvener_24Sep24
This letter responds on these points. Budget Date I can confirm that I will proceed on the basis of delivering the 2025-26 Scottish Budget in Parliament on 4 December 2024, with introduction of the Budget Bill two weeks later, on 18 December.
Official Report
Meeting date:
9 July 2020
Meeting of the Parliament (Hybrid) 09 July 2020
We will work with local authorities to ensure that that happens. Families are banking on the expansion of provision to enable them to get back to work.
Official Report
Meeting date:
25 March 2025
Net Zero, Energy and Transport Committee 25 March 2025
For example, someone with a small holiday let might not know about regulations on hot tubs.
