97.This section amends section 168 of the Revenue Scotland and Tax Powers Act 2014, applying the penalties there for failure to pay the tax that is the Scottish building safety levy. Subsection (2) of section 168 provides that if a person’s failure to pay the tax falls under multiple heads of this provision, for example under both the levy and Scottish aggregates tax, then the person is liable to a penalty for each separate failure. Sections 170 to 173 of the 2014 Act, as amended by this section, create a sliding scale for the amount of penalty for failure to pay the levy.
Commentary on Provisions Part 5 – Penalties Section 37: Failure to pay levy