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06 October 2015
New penalties will apply for Scottish landfill.
From 1 October, Revenue Scotland will apply penalties and interest to new and continuing failures to register for Scottish landfill tax; submit a return for land and buildings transaction tax or Scottish landfill tax; or make payments in time.
To allow a period of adjustment to the new devolved taxes, Revenue Scotland has not raised penalties or charged interest for late registrations, late returns and late payments for the first six months of the operation of land and buildings transaction tax and Scottish landfill tax. Both were introduced on 1 April.
More information can be found online at www.revenue.scot.
