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Last updated: 12 March 2024

SPBill28AS062024

Penalty for failure to make returns 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 35 with section 23. (2) P is liable to a penalty under this section of £100. 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 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— 5 (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, (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. 10 (2) The penalty under this section is £10 for each day that the failure continues during the 1 period of 90 days beginning with the date 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 15 (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 (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 the greater of— 20 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 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. 25 (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 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. 30 (3) In any case not falling within subsection (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. 22 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties 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 in relation to that failure. 5 (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 unless P took reasonable care to avoid the failure, and 10 (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is 1 to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Last updated: 11 December 2024

20241210_Minister to Convener

For example, in 2023/24, 26% of participants accessing No One Left Behind identified as disabled, compared to 18% in 2022/23 and 14% in 2021/22. In the most recent quarter for which data has been published (April to June 2024), 30% of participants were disabled - the highest proportion in a single quarter to date.
Last updated: 25 September 2024

BB20240926

Gender Recognition Reform (Scotland) Bill (G) Passed, 22 December 2022 Following an Order under section 35 of the Scotland Act 1998 made by the Secretary of State for Scotland, this Bill cannot be submitted for Royal Assent in its current form.
Official Report Meeting date: 15 March 2022

Net Zero, Energy and Transport Committee 15 March 2022

Net Zero, Energy and Transport Committee 15 March 2022 Net Zero, Energy and Transport Committee 15 March 2022Decision on Taking Business in Private Decision on Taking Business in Private Welcome to the ninth meeting in 2022 of the Net Zero, Energy and Transport Committee, which we are conducting in a hybrid forma...
Official Report Meeting date: 26 November 2024

Finance and Public Administration Committee 26 November 2024

For our most recent forecast, we were able to use 2022-23 outturn data for liabilities, so the data was from a few years ago.
Official Report Meeting date: 29 December 2021

Meeting of the Parliament (Virtual) 29 December 2021

The First Minister talked about getting critical support money into businesses’ bank accounts as quickly as possible.
Last updated: 6 June 2024

SPBill27BS062024

Diligence on the dependence 5 information package 8 Provision of debt advice and (1) Part 1A of the Debtors (Scotland) Act 1987 is modified as follows. (2) In section 15F (hearing on application)— (a) in subsection (3)— (i) the word “and” immediately following paragraph (b) is repealed, 10 (ii) after paragraph (c), insert “; and 1 (d) where the debtor is an individual, that the creditor has provided the debtor with a debt advice and information package.”, (b) after subsection (7), insert— “(8) In this section and in section 15K, “debt advice and information package” 15 means the debt advice and information package referred to in section 10(5) of the Debt Arrangement and Attachment (Scotland) Act 2002.”. (3) In section 15K (recall or restriction of diligence on dependence)— (a) after subsection (5), insert— “(5A) Where subsection (5B) applies and the court is satisfied that the creditor has 20 not provided the debtor with a debt advice and information package it— (a) must make an order— (i) recalling the warrant, and (ii) if an arrestment or inhibition has been executed in pursuance of the warrant, recalling that arrestment or inhibition, and 25 (b) may make an order ancillary to any order mentioned in paragraph (a). (5B) This subsection applies where— (a) the debtor is an individual, and (b) the hearing is a hearing fixed under section 15E(4)(a).”, (b) in subsection (10), after “(5),” insert “(5A),”. 30 Exceptional attachment 9 Notice and redemption periods (1) Part 3 of the Debt Arrangement and Attachment (Scotland) Act 2002 is modified as follows. (2) In section 53 (removal of articles attached in dwellinghouse), in subsection (2), at the 35 end insert “(which is to be not less than 7 days from the date...
Last updated: 4 September 2025

Chamber_Minutes_20250904

Ministerial Statement: The Minister for Drugs and Alcohol Policy and Sport (Maree Todd) made a statement and answered questions on Drug-related Deaths in Scotland in 2024 and the National Mission to Reduce Deaths and Improve the Lives of People Impacted by Drugs. 6. The 2022/23 and 2023/24 Audits of the Water Industry Commission for Scotland: Richard Leonard, on behalf of the Public Audit Committee, moved S6M- 18680—That the Parliament notes the conclusions and recommendations contained in the Public Audit Committee's 1st Report, 2025 (Session 6), The 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland (SP Paper 783).
Last updated: 2 December 2024

NHS Forth Valley response

Between September 2022 and September 2023 the number of GDS-PDS dentists was steady.
Last updated: 23 September 2024

CabSecTransportResponse to 10 Sept letter on LCM Passenger Railway Services Public Ownership Bill 20

The 2022 PCS entry related to procuring legal support for train procurement, rather than train procurement itself.

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