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Last updated: 12 March 2024

SPBill28AS062024

Penalty for failure to make returns 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 35 with section 23. (2) P is liable to a penalty under this section of £100. 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 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— 5 (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, (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. 10 (2) The penalty under this section is £10 for each day that the failure continues during the 1 period of 90 days beginning with the date 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 15 (b) may not be earlier than the end of the period mentioned in subsection (1)(a). 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 the greater of— 20 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 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. 25 (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 penalty under this section is the greater of— (a) 100% of the levy which would have been shown in the return in question, and (b) £300. 30 (3) In any case not falling within subsection (2), the penalty under this section is the greater of— (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 22 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties 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 to comply with section 23, liability to a penalty under sections 43 to 46 does not arise in relation to that failure. 5 (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, (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 10 (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is 1 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: 15 June 2016

Rural Economy and Connectivity Committee 15 June 2016

I have two away days in the last week of recess before we come back, which I suspect is the week that will be considered.
Official Report Meeting date: 26 September 2023

Net Zero, Energy and Transport Committee 26 September 2023

As a result, we halted our scheme and agreed to work with the UK Government to develop a UK-wide approach, including a common start date. The draft regulations that the committee is scrutinising set that date.
Last updated: 6 May 2025

MTFS_CabSecFLGToChairSFC_6May25

At the time, I recognised that the exact timing would be contingent upon the publication date of the UKSR. The timing of the UKSR does not allow both these aims to be achieved.
Last updated: 6 March 2025

Pension Scheme Minutes Meeting 3 December 2024

Pauline thanked everyone for their contributions. Item 8: Date of next meeting 10. Date for next meeting set as Tuesday 3 March 2025 pdf. application/pdf. 174082.
Last updated: 20 June 2024

20240415SET minute

Action: secretariat Date of next meeting 12. The following dates were agreed: • Monday 22 April – workshop • Monday 29 April – SET meeting • Monday 13 May – workshop • Monday 20 May – SET meeting SET secretariat April 2024 pdf. application/pdf. 111480. 20240415SET minute.
Last updated: 29 September 2023

pension scheme minutes 29 march 2022

Pauline McNeill MSP was formally elected as chair. Item 8: Date of next meeting 11. Secretariat to arrange the date of the next meeting.
Last updated: 12 September 2024

PB_2024_Paper127

Bureau members may wish to note for information that the rota for Members’ Business until Easter Recess is as follows– Week beginning Tuesday Wednesday Thursday Summer recess 2024 2 September 2024 CON SNP LAB 9 September 2024 SNP CON SNP 16 September 2024 SNP GRN CON 23 September 2024 LAB SNP SNP 30 September 2024 CON SNP LAB 7 October 2024 SNP CON SNP October recess 2024 28 October 2024 SNP CON LAB 4 November 2024 SNP SNP GRN 11 November 2024 LD CON SNP 18 November 2024 SNP SNP CON 25 November 2024 LAB SNP SNP 2 December 2024 CON SNP LAB 9 December 2024 SNP CON SNP 16 December 2024 SNP GRN CON 4.
Last updated: 6 September 2024

PB_2024_Paper121

Bureau members may wish to note for information that the rota for Members’ Business until Easter Recess is as follows– Week beginning Tuesday Wednesday Thursday Summer recess 2024 2 September 2024 CON SNP LAB 9 September 2024 SNP CON SNP 16 September 2024 SNP GRN CON 23 September 2024 LAB SNP SNP 30 September 2024 CON SNP LAB 7 October 2024 SNP CON SNP October recess 2024 28 October 2024 SNP CON LAB 4 November 2024 SNP SNP GRN 11 November 2024 LD CON SNP 18 November 2024 SNP SNP CON 25 November 2024 LAB SNP SNP 2 December 2024 CON SNP LAB 9 December 2024 SNP CON SNP 16 December 2024 SNP GRN CON 4.
Last updated: 19 December 2024

FMPGinterim update on MV Glen Sannox MV Glen Rosa 19 December 2024

If approved, we will update the Committee on both st handover date and Forecasted Cost to Complete on 31 January 2025.

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