There are 5,065 results relating to "P"
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Last updated:
16 June 2025
Scottish Youth Football CMA Complaints Rules Checklist
That means that current 15 year olds this season are now locked out, but also the current 14 year olds, who will be 15 next season. Rule F24 (p. 55) and F35 F24: “Subject to Rules F25 and F36, in the event that a Clubs subject to SPFL rules must pay ‘development rd (p. 57) of the Rules and Player is Registered to ano...
Last updated:
29 April 2022
AGENDA CPG Deafness Wednesday 14 September 2022
Theme is Dementia 6.50 4b.1) Dementia and Dual Sensory Loss (v) (p) Datafakts Ltd – Andrena McMenemy 4c.)
Last updated:
19 April 2023
NHS Borders Evidence Pack
Dec-22 111 Jan-23 64 ae decision to treat M Referral to Treatment (RTT) - % 90% patient to be seen and treated within 18 weeks of n ↑ Dec-22 67.9% Jan-23 88.4% al treated within 18 weeks of referral referral. P l Diagnostics (8 key tests) - Number Zero patients waiting longer than 6 weeks for 8 key a ↑ Dec-22 1202 Jan-23 1073 n waiting >6 weeks diagnostic tests oita CAMHS- % treated within 18 weeks of r ↓ 90% patients seen and treated within 18 weeks of referral Nov-22 31.3% Dec-22 30.8% e referral pO A&E 4 Hour Standard - Patients l 95% of patients seen, discharged or transferred within 4 a ↑ discharged or transferred within 4 Dec-22 63.5% Jan-23 64.7% hours u hours nn Delayed Discharges - Patients A ↑ Zero patients delayed in hospital for more than 72 hours Dec-22 33 Jan-23 45 delayed over 72 hours Psychological Therapies - % treated ↓ 90% patient treated within 18 weeks of referral Nov-22 84.1% Dec-22 81.3% within 18 weeks of referral Drug & Alcohol - Treated within 3 ↔ 90% patient treated within 3 weeks of referral Nov-22 100% Dec-22 100% weeks of referral ↑ Sickness Absence Rates Maintain overall sickness absence rates below 4% Dec-22 6.41% Jan-23 6.91% 14 Cancer Waiting Times (please note there is a 1-month lag time for data) Fig. 9 95% of suspicion of cancer cases seen within 62 Days Percentage Mean UCL LCL Standard % 120% 110% 100% 90% 80% 70% 60% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 3 1 1 2 2 2 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p n n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S D D D D D A A A A A N N N N N M M M M M M M M M Fig. 10 95% of cancer treatment patients treated within 31 Days Percentage Mean UCL LCL Standard % 105% 100% 95% 90% 85% 80% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 3 1 1 2 2 2 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p n n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S D D D D D A A A A A N N N N N M M M M M M M M M 15 Stage of Treatment- Outpatients Waiting Over 12 Weeks Stage of Treatment Target - Outpatients Waiting Over 12 Weeks 12wks Mean UCL LCL 8000 7000 6000 5000 4000 3000 2000 10000 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 3 1 1 2 2 2 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n -1000 c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 11 16 Stage of Treatment- Inpatients Waiting Over 12 Weeks Stage of Treatment Target - Inpatients Waiting Over 12 Weeks 12wks Mean UCL LCL 2500 2000 1500 1000 5000 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 3 1 1 2 2 2 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 12 17 Patients Treated within the 12 weeks Treatment Time Guarantee Patients Treated within the 12 weeks Treatment Time Guarantee 12wks TTG Mean UCL LCL 250 200 150 100 500 -50 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 13 18 18 Weeks Referral to Treatment Combined Pathway Performance 18 Weeks Percentage Referral to Treatment Combined Pathway Performance Percentage Mean UCL LCL Standard % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n u u u u u c c c c c a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 14 19 Diagnostic Waits Diagnostics Waits over 6 Weeks Number over 6 weeks Mean UCL LCL 2000 1800 1600 1400 1200 1000 800 600 400 2000 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n u u u u u c c c c c a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 15 20 CAMHS Waiting Times- 18 Week Referral to Treatment 18 Week Referral to Treatment for CAMHS Percentage Mean UCL LCL Standard % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p n n n n n n n n n n u u u u u c c c c c a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S D D D D D A A A A A N N N N N M M M M M M M M M Fig. 16 21 Psychological Therapies Waiting Times- 18 Week Referral to Treatment 18 Week Referral to Treatment for Pyschological Therapies Percentage Mean UCL LCL Standard % 110% 90% 70% 50% 30% 10% -10% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 3 1 1 2 2 2 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p n n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S D D D D D A A A A A N N N N N M M M M M M M M M Fig. 17 22 Delayed Discharges Fig. 18 23 Fig. 19 DDs at Census Delayed over 72 Hours DDs over 72 hours (3 days) Mean UCL LCL 70 60 50 40 30 20 100 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n u u u u u c c c c c a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M Fig. 20 Standard Delayed Bed Days Standard Delayed Bed Days Mean UCL LCL 2000 1500 1000 5000 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 8 9 0 1 2 9 0 1 2 3 1 2 2 2 1 1 2 2 2 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n u u u u u c c c c c a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N M M M M M M M M M 24 Drugs & Alcohol 3 Week Drugs and Alcohol Referral to Treatment Percentage Mean UCL LCL Standard % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 9 0 1 2 9 0 1 2 1 1 2 2 2 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r r r r r c c c c c y y y y y v v v v v g g g g g p b p b p b p b p n n n n n n n n n c c c c c u u u u u a a a a p p p p p e e e e e a a a a a o o o o o u u u u u a a a a e e e e e e e e e u u u u u J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S D D D D D A A A A A N N N N N M M M M M M M M M Fig. 21 25 Number of Alcohol Brief Interventions Delivered Trajectory Tolerance 2018/19 2020/21 2019/20 2020/21 2021/22 2022/23 2500 2000 1500 1000 5000 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Fig. 22 26 Sickness Absence Sickness Absence Percentage below 4% 8% Percentage Mean UCL LCL Standard % 6% 4% 2% 0% … … … … … … … … … - - - - - - - - - 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 0 1 2 8 9 9 0 0 1 1 2 2 3 8 9 0 1 2 8 9 0 1 2 9 0 1 2 3 r r r r y y y y y 1 2 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 2 2 2 1 1 1 2 2 2 2 2 2 2 1 1 2 2 2 1 1 2 2 2 a a a a a a a a a - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l l l t t t t t r r r r r c c c c c v v v v v g g g g g p b p b p b p b p b n n n n n n n n n n M M M M c c c c c u u u u u M M M M M p p p p p e e e e e o o o o o u u u u u a a a a a e e e e e e e e e e u u u u u J J J J J J J J J J J J J J J O O O O O A A A A A S F S F S F S F S F D D D D D A A A A A N N N N N Fig. 23 Covid Absence Percentage Percentage Mean UCL LCL 6% 5% 4% 3% 2% 1% 0% -1% 0 1 2 0 1 2 0 1 2 0 1 2 0 1 1 2 2 3 0 1 2 0 1 2 0 1 2 1 2 0 1 2 1 2 3 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l l l t t t r r r r r c c c y y y v v v g g g p b p b p b n n n n n n u u u c c c a a p p p e e e a a a o o o u u u a a a e e e e e e u u u J J J J J J J J J O O O A A A S F S F S F D D D A A A N N N M M M M M Fig. 24 27 Smoking Quits (Please Note: All figures are cumulative.
Last updated:
1 June 2023
Minimum core obligations on economic social and cultural rights 31 May 2023
Enforcing Human Rights e n i e f n s m t n i d t f f . s o o o o u n m u i o o h g r e c t r t a t t t e c i r n p e e r c f a i n n e a t s o l p p o w e e d e r c s a n p y y d s e v t r n p n t t p i e i m m s l e n t h u a The legislature can play one of the most significant roles in ensuring that ESC rights are r r e e i m a b g e v a l o m g d e e c c i i o n s o h r r e n e p e i k k r s t r l c r i incorporated and enforced, including by designing and delivering legislation which sets c o o k d a a y t h p p c f f e m C a a o e e a t u g e r n n S l o i m m out ESC rights as legal standards.
Last updated:
24 May 2023
SPBill28S062023
Penalty for failure to pay levy 5 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), (b) the local authority has reminded P that payment is due, and 10 (c) the period of 14 days beginning with the day on which the reminder is given 1 expires without payment having been made. (2) P is liable to a penalty of 5% of the unpaid levy. (3) If any amount of the levy remains unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to an additional penalty of 5% of that amount. 15 (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 of 5% of that amount. (5) In this section, “penalty date”, in relation to an amount of the levy, means the day after the day on which the period mentioned in subsection (1)(c) expired. 49 Reasonable excuse for failure to pay levy 20 (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. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events 25 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 (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 30 without unreasonable delay after the excuse ceased.
Last updated:
3 May 2022
Evaluation of Firework Related Harm in Scotland October 2020
HAND, 2019: p. 1558944719829905. 39. Rosberg, H.
Last updated:
25 November 2024
Agenda 27 November 2024
Minutes of last meeting CG/S6/24/6/M(P) 2. Minister for Parliamentary Business CG/S6/24/7/1(P) 3.
Last updated:
23 March 2022
20220323_Conv_to_CSNZET_PandO
In particular, the Committee would welcome: • Your reaction to the 17 March announcement; • Clarification as to whether the Scottish Government had had any prior intimation of P&O’s 17 March announcement; • What communications, if any, you have had since with P&O • Your view on where this announcement leaves the Cair...
Last updated:
30 March 2023
20230308_Followup_CalMac
T able 5 – Cancelled Sailings by Cause Disruption Cause Name FY 2019/20 FY 2020/21 FY 2021/22 Action of blue light services* 6 5 7 Adverse weather 6,311 4,550 5,113 All others 5 7 43 Bereavement issues* 2 Berth not free (cal mac)* 2 Berth not free (external) * 28 Bunkering issues 2 10 Bunkering issues* 2 Drills on passage* 2 Force majeure event* 135 1,194 2,053 Livestock sailing 5 Mechanical problems (ship)* 1,064 498 1,678 Mechanical problems (shore)* 109 18 25 Medical emergency* 6 8 1 Navigational issues 7 3 10 No call required 18 35 12 Pier work (external)* 220 44 16 Scot government approved 120 485 1,551 Ship involved in emergency* 7 6 14 Sub vessel (other reason)* 3 2 2 Substitute vessel (ann o/haul) 5 Very high tide 15 171 81 Very low tide 207 81 167 Vessel changeover 1 4 Vessel redeployed* 91 Total 8,347 7,115 10,825 Causes marked * are considered to be within CalMac’s control Appendix 1 – Causes of Cancelled Services by Route (FY 2021/22) R oute Name ) * * ) L S E U * E * ) R D * * A Y C ) P...
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.
