Commentary on Provisions Part 1 – Scottish Aggregates Tax Chapter 5 – Penalties Section 42: Failure to register for tax etc.
113.This section substitutes a new provision into section 209 of the 2014 Act on penalties for failure to register for tax, applying these penalties for failure to comply with the duties imposed by section 18 and 22 of the Act: i.e. the duties relating to registration on persons who carry out taxable activities. Under section 210 of the 2014 Act, the penalty would be 100% of the potential lost revenue for a deliberate failure to comply, and 30% of the potential lost revenue for a careless failure to comply.