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The Scottish Landfill Tax (Administration) Amendment Regulations 2015

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New regulation 36A

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10.  After regulation 36, insert—

Weigh bridges

36A.(1) Weighing required by regulation 36 is to be carried out by way of a weigh bridge which complies with applicable weights and measures legislation.

(2) Where a weigh bridge is available either on a landfill site or within close enough proximity of a site so as not in the opinion of Revenue Scotland to incur unreasonable costs on the operator, then that weigh bridge must be used to weigh all disposals.

(3) Where the weigh bridge customarily used by the registrable person has broken down and in the opinion of Revenue Scotland the use of any other weigh bridge would incur unreasonable cost for the registrable person, that person must contact Revenue Scotland in order to make alternative arrangements for weighing disposals..

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