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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.
Last updated: 25 November 2024

Moveable Transactions Scotland Act 2023 procedural rules

Searches, extracts and corrections Redaction of information from searches, extracts, and copies of assignation documents 19.—(1) Where an assignor is an individual, personal information relating to that assignor appearing in an entry to the RoA— (a) will not be available to any person searching the RoA, and (b) will not appear in any extract of an assignations record entry issued by the Keeper under section 35(2) of the Act. (2) Paragraph (1) does not apply to the assignor’s full date...
Last updated: 11 June 2024

Revised Explanatory Notes Planning Scotland Bill

Section 31A: Power to replace descriptions with actual dates 267. Section 31A provides for a power to make regulations to amend provisions which refer to a date when a provision comes into force so that instead it includes the actual date on which the provision in question cam...
Last updated: 12 February 2025

Cross party Group on Deafness See Hear Strategy refresh cancellation 5 February 2025

The previous strategy was published in 2014; more than ten years after its publication, it is out of date and does not reflect the needs and priorities of the people it should support (specifically, people who are Deaf, Deafblind, or who have Visual Impairments).
Last updated: 7 January 2025

CPG on Dyslexia Minutes of 14th_March_2024

The group also agree that the process to date did not seem to be suited to ensuring eh voices of the dyslexia community were being recognised.
Last updated: 2 February 2024

Ferguson Marine interim update 2 February 2024

In the context of reducing risk of delays to Glen Sannox, we have decided to move the launch date for Hull th th 802 from 12 March to the next suitable high tide date of 9 April.
Last updated: 3 May 2023

PE1939_E

Scottish Government submission of 2 May 2023 PE1939/E: Amend the date of birth to allow wider accessibility to the HPV vaccination programme for boys Thank you for your letter of 21 March in relation to petition PE1939: Amend the date of birth to allow wider accessibility to the HPV th vaccination programme for boys...
Last updated: 30 March 2023

PE1941_S

In view of the large percentage of letters returned unopened the Council’s practice is that where the date of burial is less than 10 years before the date of the inspection, the Council will endeavour to contact the lair owner to inform them of the action being taken.
Last updated: 1 November 2022

UKSI Organic Production letter to the Cabinet Secretary 1 November 2022

Please explain how this requirement is satisfied in respect of the three proposed derogations, particularly with reference to the chosen end date of 31 December 2025. A response by close of play on Tuesday 8 November would be appreciated.
Last updated: 5 October 2022

20221005_MinTransport_to_Con_CaledonianSleeperFranchise

A separate and alternative commercial proposal was also received from Serco on the same date. After careful consideration, the Scottish Ministers decided not to accept the rebasing proposal.

Can't find what you're looking for?

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