The Scottish Landfill Tax (Administration) Regulations 2015

Non-disposal areas

12.—(1) An officer of Revenue Scotland is authorised to require a person to designate a part of a landfill site (a “non-disposal area”), and a person must designate a non-disposal area if so required.

(2) Where material at a landfill site is not going to be disposed of as waste and Revenue Scotland considers, or one of its officers considers, there to be a risk to the collection of landfill tax—

(a) the material must be deposited in a non-disposal area; and

(b) a registrable person must give Revenue Scotland, or one of its officers, information and maintain a record in accordance with paragraph (4) below.

(3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by Revenue Scotland.

(4) A registrable person must maintain a record in relation to the non-disposal area of the following information, and give this information to Revenue Scotland or to one of its officers if requested—

(a) the weight and description of all material deposited there;

(b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;

(c) the weight and description of any such material sorted or removed.