Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
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PART 3 Enforcement | ||
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Surcharge for late return | ||
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17. (1) Where an energy company fails to deliver a return on or before the specified date, the amount of temporary solidarity contribution which would have been payable if such a return had been delivered on or before that date shall be increased by an amount (in this section referred to as the “surcharge”), equal to the percentage, specified in column (2) of the Table to this section, opposite the timing of the delivery of the return relative to the specified date, specified in column (1) of the Table. | ||
(2) Where subsection (1) applies, the amount of the surcharge shall not exceed— | ||
(a) €12,695, where the surcharge applicable is 5 per cent, or | ||
(b) €63,485, where the surcharge applicable is 10 per cent. | ||
(3) Interest is payable under section 18 on any surcharge as if the surcharge were temporary solidarity contribution, and the surcharge and any interest on that surcharge is chargeable and recoverable as if the surcharge and that interest were temporary solidarity contribution. | ||
(4) For the purposes of subsection (1)— | ||
(a) where an energy company deliberately or carelessly delivers an incorrect return on or before the specified date, that company shall be deemed to have failed to have delivered the return on or before that date unless the error in the return is remedied by the delivery of a correct return on or before that date, | ||
(b) where an energy company delivers an incorrect return on or before the specified date, but does so neither deliberately nor carelessly and it comes to the company’s notice that it is incorrect, the energy company shall be deemed to have failed to have delivered the return on or before the specified date unless the error in the return is remedied by the delivery of a correct return without unreasonable delay, and | ||
(c) where an energy company delivers a return on or before the specified date, but the Revenue Commissioners, by reason of being dissatisfied with any information contained in the return, require that company, by notice in writing, to deliver evidence, or a further return or evidence, as may be required by them, the energy company shall be deemed to have failed to have delivered the return on or before the specified date unless the company delivers the evidence, or further return or evidence, within the period specified in the notice. | ||
(5) In this section, “carelessly” means failure to take reasonable care. | ||
Table | ||
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