- Latest available (Revised)
- Original (As enacted)
Landfill Tax (Scotland) Act 2014
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 15.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
15Weight of material disposed ofS
This section has no associated Explanatory Notes
(1)The weight of material disposed of on a taxable disposal is to be determined in accordance with regulations made by the Scottish Ministers.
(2)The regulations may—
(a)specify rules for determining the weight,
(b)authorise rules for determining the weight to be specified by the Tax Authority in a manner set out in the regulations,
(c)authorise rules for determining the weight to be agreed by the person liable to pay the tax and [F1a designated officer].
(3)The regulations may, in particular, specify, or authorise the specification or agreement of, rules about—
(a)the method by which the weight is to be determined,
(b)the time by reference to which the weight is to be determined,
(c)the discounting of constituents (such as water).
(4)The regulations may include provision that a specification authorised under subsection (2)(b) may provide—
(a)that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification,
(b)that it is not to have effect in relation to particular disposals unless the Tax Authority is satisfied that such conditions as may be set out in the specification are met in relation to the disposals,
and the conditions may be framed by reference to such factors as the Tax Authority thinks fit (such as the consent of [F2a designated officer] to the specification having effect in relation to disposals).
(5)The regulations may include provision that—
(a)where rules are agreed as mentioned in subsection (2)(c), and
(b)the Tax Authority believes that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason,
the Tax Authority may direct that the agreed rules are no longer to have effect.
(6)The regulations may be so framed that where in relation to a particular disposal—
(a)no specification of the Tax Authority has effect, and
(b)no agreed rules have effect,
the weight is to be determined in accordance with rules specified in the regulations.
[F3(7)The regulations may include provision for penalties where a person fails to comply with a requirement imposed by or under the regulations.]
Textual Amendments
F1Words in s. 15(2)(c) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(2)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
F2Words in s. 15(4) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(2)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
F3S. 15(7) inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(2)(c) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I1S. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/277, art. 2, Sch.
I2S. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/109, art. 2
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThe Whole Cross Heading
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the Scottish Government 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.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.