96.This section amends section 159 of the Revenue Scotland and Tax Powers Act 2014, applying the penalty there for the failure to make a tax return by the statutory deadline to the Scottish building safety levy. The applicable deadlines are set in regulations under section 19 of this Act. Sections 164 to 167 of the 2014 Act, as amended by this section, create a sliding scale for the amount of penalty for failure to submit a return for the levy. So for instance, the first penalty for a failure to make a return is £100; further failures to make a return would attract penalties of £200 to £400, depending on the circumstances; and specific penalties are set out in sections 166 and 167 for a continuing failure to submit a return 6 months and 12 months after the original penalty date.
Commentary on Provisions Part 5 – Penalties Section 36: Failure to make return