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Last updated: 24 May 2023

SPBill28S062023

Penalty for failure to make returns 25 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 of £100. (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 30 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, 35 (b) the relevant local authority decides that such a penalty should be payable, and 20 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (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 £10 for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection 5 (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). 45 Six month penalty for failure to make return 10 (1) P is liable to a penalty under this section if P's failure continues after the end of the 1 period of 6 months beginning with the penalty date. (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. 15 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 20 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. (3) In any case not falling within subsection (2), the penalty under this section is the greater of— 25 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 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 30 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, (b) where P relies on any other person to do anything, that is not a reasonable excuse 35 unless P took reasonable care to avoid the failure, and 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (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: 7 March 2023

BB20180905

Supported by: Liz Smith*, Margaret Mitchell*, Gordon Lindhurst*, Jamie Greene*, Maurice Corry*, Jamie Halcro Johnston*, Michelle Ballantyne*, Annie Wells*, Miles Briggs*, Angus MacDonald*, Tom Mason*, Edward Mountain*, Alison Harris*, Alasdair Allan*, Murdo Fraser*, Finlay Carson* Other new and altered motions and amendments *S5M-13748 Graeme Dey on behalf of the Parliamentary Bureau: Parliamentary Recess...
Official Report Meeting date: 9 October 2024

Rural Affairs and Islands Committee 09 October 2024

I thank the minister for joining us this morning, and I wish everybody a good recess. Meeting closed at 11:26.
Last updated: 6 November 2025

Lews Castle College ASG to PAC 6 Nov 2025

4th Floor, 102 West Port, Edinburgh EH3 9DN Phone: 0131 625 1500 Email: [email protected] www.audit.scot 6 November 2025 Richard Leonard MSP Convener Public Audit Committee Scottish Parliament By email Dear Convener The 2022/23 Audit of Lews castle College Thank you for your letter dated 31 October 2025. I note the progress described by the Principal and Chief Executive of UHI North, West and Hebrides in her letter to the Public Audit Committee dated 17 October 2025.
Last updated: 9 November 2021

Agenda for the CPG on Commercial Sexual Exploitation of 8 September 2021

A.O.B 7. Confirm the date of the next meeting. This is the agenda for the Cross-Party Group on Commercial Sexual Exploitation of 8 September 2021. pdf.
Last updated: 29 October 2021

20211015_FPACToSoS_LevellingUpInvite

I would therefore seek confirmation that you would be available to give evidence to the Committee on Tuesday 16 November. Should this date not prove suitable then the Committee’s clerks are happy to liaise with your officials over other more suitable dates.
Last updated: 15 October 2025

NZETConvenerToConvener_9Oct25

On 24 July, the Cabinet Secretary for Climate Action and Energy advised that, if the Regulations were agreed by October recess, the Scottish Government’s stated aim was to lay the draft around late October / beginning of November.
Last updated: 14 October 2025

Climate Change Plan 9 October 2025

On 24 July, the Cabinet Secretary for Climate Action and Energy advised that, if the Regulations were agreed by October recess, the Scottish Government’s stated aim was to lay the draft around late October / beginning of November.
Last updated: 31 May 2024

STLLetterfromMinister

It is our intention to provide the Committee with this update before recess. What is the Scottish Government’s view on stakeholder suggestions that home- sharing should be removed from the scope of the short-term lets licensing scheme?
Last updated: 9 October 2023

PE2033_SPICe_BriefingPUB

The Circular Economy (Scotland) Bill was introduced in the Scottish Parliament on 13 June 2023, and the Net Zero, Energy and Transport Committee will begin its scrutiny of the Bill following summer recess. Though the Bill does not explicitly reference single-use e-cigarettes, it proposes giving powers to Scottish Ministers to make regulations “requiring sup...

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