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Official Report Meeting date: 31 March 2022

Social Justice and Social Security Committee 31 March 2022

That concludes the public part of this morning’s meeting. Because Parliament is in recess next week, the committee’s next meeting will be on Thursday 21 April.
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.
Official Report Meeting date: 28 June 2023

Criminal Justice Committee 28 June 2023

This is the committee’s last meeting before the summer recess, so there are some smiles around the room this morning.
Last updated: 18 February 2026

SPBill55AENS062026accessible

Power to replace references with actual dates 59. Section 22 gives the Scottish Ministers a power to modify the Act that the Bill will become (if passed) so as to replace references to the dates on which things are to come into force with the actual dates on which they come in...
Last updated: 18 February 2026

SPBill55AENS062026

Power to replace references with actual dates 59. Section 22 gives the Scottish Ministers a power to modify the Act that the Bill will become (if passed) so as to replace references to the dates on which things are to come into force with the actual dates on which they come in...
Questions and Answers Date answered: 25 October 2023

S6W-21776

To ask the Scottish Government, further to the answer to question S6W-20525 by Graeme Dey on 28 August 2023, whether it anticipates that the review of purpose-built student accommodation will publish its recommendations ahead of the Scottish Parliament's October 2023 recess. The Review of Purpose Built Student Accommodation has now concluded.
Official Report Meeting date: 7 February 2024

Citizen Participation and Public Petitions Committee 07 February 2024

That would have been received by Ms Gilruth and Mr Matheson, and Ms Gilruth updated Parliament after the Christmas recess in respect of the timetable and the Tomatin to Moy procurement problems that we had faced.
SPICe briefings Date published: 8 April 2025

SPICe Style and Writing Guide (Updated 2025) - Sessions

It’s sometimes been used to refer to the period until the next recess, or to the current sitting day.
SPICe briefings Date published: 22 June 2022

Resource Spending Review and pre-Budget scrutiny - Scottish Fiscal Commission forecasts

For example, unlike the Bank of England for the UK, the SFC is not forecasting a recession for Scotland. Having said that, the SFC’s forecasts for economic growth are broadly in line with other forecasters, as shown in the following chart (where the Bank of England now sits as somewhat of an outlier).
Committee reports Date published: 22 March 2022

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 22 March 2022 - Scrutiny of instruments under the Committee’s remit: instruments drawn to the attention of the lead committee

This rule requires that instruments subject to the negative procedure are laid at least 28 days before they come into force, not counting recess periods of more than 4 days. In correspondence with the Presiding Officer, the Scottish Government explained that the regulations are required to come into force urgently in order to have a suitable safeguarding sy...

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