Revenue Scotland and Tax Powers Act 2014 section 159

Penalty for failure to make returns

Section 159 establishes that penalties are payable when a person fails to submit a required tax return for Land and Buildings Transaction Tax or Scottish Landfill Tax by the filing date, and sets out how multiple penalties interact.

• A penalty applies when a person fails to file a Land and Buildings Transaction Tax return or a Scottish Landfill Tax return by the relevant filing date
• If the failure triggers penalties under more than one provision, the person is liable for each separate penalty
• However, where multiple penalties are calculated by reference to the tax liability, the total of those penalties is capped at 100% of the tax owed
• The "penalty date" — the date from which penalties begin to accrue — is the day after the filing date for the return in question