Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Sections 47 to 50 – Penalties for failure to make returns
89.Section 47 provides that a liable person who fails to make a return as required by section 23 is liable to a penalty as determined by a relevant local authority. Sections 48 to 50 contain additional penalties as determined by a relevant local authority and which a local authority may impose regarding a failure to make a return in cases where the failure continues for 3 months (section 48), 6 months (section 49), or 12 months (section 50). Liability arises under sections 47 to 50 according to the timeframes mentioned in those sections and so if a liable person has not made a return after 12 months, liability to a penalty, as determined by a relevant local authority, arises under each of sections 47, 48, 49 and 50, and the local authority may choose to impose all, some or none of the penalties set out in those sections.