From 1 October, Revenue Scotland will apply penalties and, where appropriate, interest to new and continuing failures to register for Scottish Landfill Tax (SLfT), submit a return for Land and Buildings Transaction Tax (LBTT) or SLfT, or make payments in time. Penalty and interest notices will be sent out for such failures in due course.
To allow a period of adjustment to the new devolved taxes for taxpayers and their agents, 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 LBTT and SLfT.