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1.—(1) This Order may be cited as the Scottish Landfill Tax (Exemption Certificates) Order 2015.
(2) This Order comes into force on 1st April 2015.
2. In this Order—
“the 1990 Act” means the Environmental Protection Act 1990(1);
“exemption certificate” means a certificate issued under article 3(1) of this Order;
“exemption certificate holder” means a person who has been issued with and holds an exemption certificate that is in force;
“SEPA” means the Scottish Environment Protection Agency;
“waste collection authority” means a waste collection authority within the meaning of section 30(3)(c) of the 1990 Act(2);
“waste regulation authority” means a waste regulation authority within the meaning of section 30(1)(b) of the 1990 Act(3).
“waste removal powers” means statutory powers to remove illegally or improperly deposited material.
3.—(1) Revenue Scotland may issue an exemption certificate to—
(a)a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9)(4) of the 1990 Act;
(b)SEPA, insofar as it exercises its waste removal powers under regulation 57 of the Pollution Prevention and Control (Scotland) Regulations 2012(5);
(c)a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or
(d)any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.
(2) A disposal is not a taxable disposal if—
(a)it is made by an exemption certificate holder (or a person on the holder’s behalf); and
(b)the disposal is made in accordance with the relevant exemption certificate.
4.—(1) An exemption certificate must have set out in it any conditions which Revenue Scotland directs are to be conditions of issue of an exemption certificate.
(2) Revenue Scotland may under paragraph (1) direct that—
(a)a particular condition must be included in every exemption certificate; or
(b)a particular condition must be included in an exemption certificate of a particular nature or one issued to a particular person.
5.—(1) Where a disposal falls within paragraph (2) of article 3, the operator must issue to the person making the disposal a statement in a form to be determined by Revenue Scotland detailing the amount of tax which (but for that paragraph) would be chargeable in respect of the disposal.
(2) The exemption certificate holder must send a copy of any statement issued under paragraph (1) to Revenue Scotland within such period of receipt of the statement as Revenue Scotland may direct.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
25th March 2015
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