There are 88,370 results relating to "bank holiday dates 2022"
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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.
Questions and Answers
Date answered:
28 July 2020
S5W-30318
To ask the Scottish Government, in light of the postponement of the 2021 rating revaluations in England and Wales, whether it can confirm that the revaluation in 2022 in Scotland will go ahead as planned.
Official Report
Meeting date:
27 November 2024
Education, Children and Young People Committee 27 November 2024
Aberdeenshire Council’s spend on play parks reduced by 86 per cent from 2018-19 to 2022-23, and Glasgow City Council reduced its spend by 68 per cent over the same period.
Last updated:
6 November 2025
ConvenerToSPPA_6Nov25
We also note that your response did not, as requested, provide details of the numbers of those affected, which makes it difficult to establish exactly what progress has been made to date and what progress is anticipated by when.
Last updated:
2 September 2025
Scottish Social Services Council views to the HSCS Committee on the Employment Rights Bill Supplemen
Health, Social Care and Sport Committee Maree Allison The Scottish Parliament [email protected] Edinburgh 01382 721865 EH99 1SP Date: 28/08/2025 Dear Convener, Employment Rights Bill Legislative Consent Memorandum: Request for information We thank you for your email, dated 26 August 2025, asking for our view...
Last updated:
4 July 2025
Cab Sec ES to Convener Education Spokespeople 25 June 2025
To confirm 16 June was the date that Ian Mair became Deputy Chair.
Last updated:
18 February 2025
SET Minute 3 February 2025
Date of next meeting 3. The next meeting was scheduled for 17 February 2025.
Last updated:
10 May 2024
PB_2024_Paper073
The Committee and Scottish Government are content with the requested date. Circular Economy (Scotland) Bill 3.
Last updated:
29 November 2023
Agenda for the meeting to be held on 7 December 2023
Date and programme for proposed visit to cooperage/bottling hall is also being followed up. 1
pdf.
application/pdf.
104005.
Last updated:
16 February 2023
NHS Shetland Long Covid Inquiry
Shetland NHS Board Board Headquarters Upper Floor Montfield Burgh Road LERWICK Shetland ZE1 0LA Telephone 01595 743060 www.shb.scot.nhs.uk By e-mail to [email protected] Date: 16 February 2023 Your Ref: Siobhian Brown MSP Our Ref: Convener, Covid-19 Recovery Committee Extension: The Scottish Parliament Direct Line: Edinburgh Enquiries to: Michael Dickson EH99 1SP Email: Dear Ms Brown INQUIRY INTO LONG COVID Thank you for your letter dated 17 January 2023.
