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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: 21 May 2026

Scottish Parliamentary Corporate Body

  The SPCB does not usually meet during recess.. The Scottish Parliament Corporate Body makes sure the Parliament: has everything it needs to run provides support to MSPs to enable them to carry out their parliamentary duties.
Committee reports Date published: 25 June 2025

Legislative Consent Memorandum on the Absent Voting (Elections in Scotland and Wales) Bill - Standards, Procedures and Public Appointments Committee

The Committee noted that the Minister for Parliamentary Business, had written to the relevant UK Government Minister on 30 May 2025 in relation to the timetabling of the Bill and to “stress [his] concern over the limited time now available for the Scottish Parliament to give its consent and also that [he] will now be obliged to ask it to do so to an expedited timetable” in order for the Parliament consent decision to be given before the summer recess...
Committee reports Date published: 17 March 2021

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 16 March 2021 - Scrutiny of instruments under the Committee’s remit: instruments drawn to the attention of the lead committee

Section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 requires that negative instruments are laid at least 28 days before they come into force, not counting recess periods of more than 4 days. As this instrument was made on 8 March and comes into force on 26 March 2021, it has breached this rule.
Committee reports Date published: 24 May 2018

Culture, Tourism, Europe and External Relations Committee: Annual Report 2017-18 - Screen Sector inquiry

The Committee will publish its final report on the Screen Sector inquiry before summer recess. The final report will draw on all the evidence heard during the course of the inquiry and build on the recommendations of the interim report.
SPICe briefings Date published: 12 April 2018

National Outcomes Consultation 2018 - How is the Parliament being consulted?

This includes weekends, but not any period for which the Parliament is dissolved or in recess for more than 4 days. The consultation period starts with the laying of draft National Outcomes and a description of the consultation process, representations made during it, and how the Government has taken these into account.
Last updated: 28 November 2024

SPBill42AENS062024accessible

The Presiding Officer may also, after proposing a new date under the exercise of that power, propose a further (new) date which is 8 weeks later than the date previously fixed (which may result in a delay totalling 16 weeks).
Last updated: 28 November 2024

SPBill42AENS062024

The Presiding Officer may also, after proposing a new date under the exercise of that power, propose a further (new) date which is 8 weeks later than the date previously fixed (which may result in a delay totalling 16 weeks).
Last updated: 26 January 2026

Letter from DFMCabSecEG Response to 17 December letter on FMPG the MV Glen Rosa 20 January 2026

Ferguson Marine then advised your Committee of the revised delivery date and forecast cost position on 13 May 2025.
Last updated: 4 December 2025

PE2174_B

PE2174/B: Stop council tax debt collection Petitioner written submission, 1 December 2025 At the beginning of 2025 nearly £2 billion of unpaid council tax was disclosed by Scotland’s 32 local authorities, accumulated over more than 30 years dating back to the introduction of council tax.

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].