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Landfill Tax (Scotland) Act 2014

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Landfill Tax (Scotland) Act 2014. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Background

  3. The Act

    1. Overview

    2. Part 1 – Scottish Landfill Tax

      1. Section 1 – The tax

      2. Section 2 – Overview

    3. Part 2 – Key Concepts

      1. Taxable disposals

        1. Section 3 – Charge to tax

        2. Section 4 – Disposal of material as waste

        3. Section 5 – Disposal by way of landfill

        4. Section 6 – Prescribed landfill site activities to be treated as disposals

      2. Exemptions

        1. Section 7 – Material removed from water

        2. Section 8 – Material resulting from mining and quarrying

        3. Section 9 – Disposal of qualifying material at former quarries

        4. Section 10 – Pet cemeteries

      3. Power to vary what is a taxable disposal

        1. Section 11 – Taxable disposals: power to vary

        2. Section 12 – Landfill sites and operators of landfill sites

      4. Calculation of tax

        1. Section 13 – Amount of tax

        2. Section 14 – Qualifying material: special provisions

        3. Section 15 – Weight of material disposed of

      5. Persons liable to pay tax

        1. Section 16 – Liability to pay tax

        2. Section 17 – Liability of controllers of landfill sites

      6. Credit

        1. Section 18 – Credit: general

        2. Section 19 – Credit: bad debts

        3. Section 20 – Credit: bodies concerned with the environment

    4. Part 3 – Administration

      1. Taxable activities

        1. Section 21 – Taxable activities

      2. Registration

        1. Section 22 – Registration

        2. Section 23 – Information required to keep register up to date

        3. Section 24 – Publication of the register.

      3. Accounting for tax

        1. Section 25 – Accounting for tax and time for payment

      4. Time of disposal where invoice issued

        1. Section 26 – Time of disposal where invoice issued

      5. Adjustment of contracts

        1. Section 27 – Adjustment of contracts

      6. Evidence about tax status

        1. Section 28 – Evidence about tax status

      7. Recovery of overpaid tax

        1. Section 29 – Recovery of overpaid tax

      8. Information

        1. Section 30 – Information: material at landfill sites

        2. Section 31 – Information: site restoration

      9. Record keeping

        1. Section 32 – Records: registrable persons

        2. Section 33 – Records: material at landfill sites

    5. Part 4 – General and Interpretation

      1. The Tax Authority

        1. Section 34 – The Tax Authority

        2. Section 35 – Delegation of functions to SEPA

        3. Section 36 – Review and appeal

      2. Application of act to partnerships, groups of companies etc.

        1. Section 37 – Partnership, bankruptcy, transfer of business etc.

        2. Section 38 – Groups of companies

      3. Interpretation

        1. Section 39 – Interpretation

    6. Part 5 – Final Provisions

      1. Ancillary provision

        1. Section 40 – Ancillary provision

      2. Subordinate legislation

        1. Section 41 – Subordinate legislation

      3. Crown application

        1. Section 42 – Crown application

      4. Commencement and short title

        1. Section 43 – Commencement

        2. Section 44 – Short title

  4. Parliamentary History

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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