104.This section inserts a new section 216N into the Revenue Scotland and Tax Powers Act 2014, providing that liability under the penalty provisions relating to the levy, as inserted by this Part of the Act, will not arise where the taxpayer can show that there is a reasonable excuse for their conduct; section 216N(2) makes further provision on what can and what cannot be claimed as a reasonable excuse for these purposes.
105.This section also inserts a new section 216O into the 2014 Act, making provision about the assessment and payment of penalties under the penalty provisions relating to the levy. Revenue Scotland is required to assess the penalty and notify the person who is liable and there is then a period of 30 days for payment. The assessment must be made by Revenue Scotland within 12 months of either the person becoming liable to the penalty or Revenue Scotland becoming aware of the person’s liability (whichever is later), and is treated as an assessment to tax for enforcement purposes.
106.Finally, this section also inserts a new section 216P into the 2014 Act, giving the Scottish Ministers a regulation-making power to make changes to the new penalty provisions in Chapter 5B of Part 8 of the Revenue Scotland and Tax Powers Act 2014, as inserted by the Act. This is consistent with other powers in Part 8. The regulations will be subject to the affirmative procedure.
Commentary on Provisions Part 5 – Penalties Section 44: General provisions for penalties relating to the Scottish building safety levy