Explanatory Notes

Landfill Tax (Scotland) Act 2014

2014 asp 2

21 January 2014

The Act

Part 2 – Key Concepts

Exemptions

Section 10 – Pet cemeteries

21.Section 10 provides that disposals at pet cemeteries are exempt from Scottish Landfill Tax. Animal corpses are regarded as waste and cemeteries for pets require an environmental authorisation to operate as a landfill site. This exemption defines the disposal of dead domestic pets as a non-taxable disposal and allows for the activity to continue without the need to pay landfill tax.