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.