Revenue Scotland and Tax Powers Act 2014 section 168

Penalty for failure to pay tax

Section 168 establishes when a penalty arises for failing to pay devolved Scottish taxes — land and buildings transaction tax (LBTT) and Scottish landfill tax — by the required dates.

• A penalty is triggered when a person fails to pay an amount of LBTT or Scottish landfill tax on or before the relevant due date specified for that type of payment.
• The trigger date varies depending on how the tax liability arose: some categories attract a penalty only after a further 30-day grace period beyond the payment due date, while others attract a penalty immediately after the due date itself.
• If a person's failure to pay falls within more than one penalty provision, they are liable to a penalty under each applicable provision — penalties can therefore be cumulative.
• The "penalty date" — used in calculating the amounts of penalties under subsequent sections — is the day after the relevant trigger date for each type of tax payment.

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