Part V20 Landfill tax | Commentary

V20.320 Penalties

Part V20 Landfill tax | Commentary

V20.320 Penalties

Failure to keep records

A site operator who fails to keep and preserve required records may be liable to a penalty not exceeding £3,0001.

Failure to submit returns on time2

A site operator who fails to make a return on or before the filing date may be liable to a penalty. The amount of the penalty depends upon a number of circumstances:

  1.  

    •     penalty for first failure to make a return is £1003

  2.  

    •     penalty for multiple failures to make returns within 12 months of first failure4

  3.  
    1.  

      –     £200 for the first default in the penalty period

    2.  

      –     £300 for the second default

    3.  

      –     £400 for the third default

If after six months a return has not been made a penalty may be levied which the greater of5:

  1.  

    •     5% of any liability that should have been declared on the return, and

  2.  

    •     £300

If after 12 months a return has not been made a penalty may be levied which the greater of:

  1.  

    •     5% of any liability that should have been declared on the return, and

  2.  

    •     £300

However if by failing to make returns a site operator deliberately withholds information which would enable Revenue Scotland to determine the liability the penalty is the greater of:

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