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Landfill Tax (Scotland) Act 2014

Part 1 – Scottish Landfill Tax

9.Part 1 establishes Scottish Landfill Tax.

Section 1 – The tax

10.Section 1 introduces Scottish Landfill Tax as the replacement for UK Landfill Tax in Scotland. Scottish Landfill Tax is a tax which is charged on taxable disposals. Scottish Landfill Tax will be managed by the Tax Authority.

11.Defined terms used in this section:

“taxable disposal”section 3
“Tax Authority”section 34
Section 2 – Overview

12.Section 2 provides an overview of the Act.

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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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