Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 49: General provisions for penalties relating to Scottish aggregates tax
120.This section inserts a new section 216G into the 2014 Act, providing that liability under the penalty provisions relating to Scottish aggregates tax, as inserted by this Chapter of Part 1 of the Act, will not arise where the taxpayer can show that there is a reasonable excuse for their conduct; section 216G(2) makes further provision on what can and what cannot be claimed as a reasonable excuse for these purposes.
121.In addition, this section inserts a new section 216H into the 2014 Act, making provision about the assessment and payment of penalties under the penalty provisions relating to Scottish aggregates tax. 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.
122.This section of the Act also inserts a new section 216I into the 2014 Act, giving the Scottish Ministers a regulation-making power to make changes to the new penalty provisions in Chapter 5A of Part 8 of the 2014 Act, as inserted by this Act. This is consistent with other powers in Part 8. The regulations will be subject to the affirmative procedure.