Revenue Scotland and Tax Powers Act 2014 section 172

Scottish landfill tax: 6 month penalty for failure to pay tax

Section 172 imposes an additional penalty on taxpayers who have still not paid their Scottish landfill tax six months after the penalty date.

• This section applies specifically to Scottish landfill tax.
• If any amount of tax remains unpaid six months after the penalty date, a further penalty is triggered.
• The penalty is calculated at 5% of the unpaid tax amount.
• This penalty is in addition to any earlier penalties that may have been imposed for non-payment.