Landfill Tax (Scotland) Act 2014
Part 1Scottish landfill tax
1The tax
2Overview
Part 2Key concepts
Taxable disposals
3Charge to tax
4Disposal of material as waste
5Disposal by way of landfill
6Prescribed landfill site activities to be treated as disposals
Exemptions
7Material removed from water
8Material resulting from mining and quarrying
9Disposal of qualifying material at former quarries
10Pet cemeteries
Power to vary what is a taxable disposal
11Taxable disposals: power to vary
Landfill sites and operators of landfill sites
12Landfill sites and operators of landfill sites
Calculation of tax
13Amount of tax
14Qualifying material: special provisions
15Weight of material disposed of
Persons liable to pay tax
16Liability to pay tax
17Liability of controllers of landfill sites
Credit
18Credit: general
19Credit: bad debts
20Credit: bodies concerned with the environment
Part 3Administration
Taxable activities
21Taxable activities
Registration
22Registration
23Information required to keep register up to date
24Publication of the register
Accounting for tax
25Accounting for tax and time for payment
25AForm and content of returns
25BCommunications from taxpayers to the Tax Authority
Time of disposal where invoice issued
26Time of disposal where invoice issued
Adjustment of contracts
27Adjustment of contracts
Evidence about tax status
28Evidence about tax status
Recovery of overpaid tax
29Recovery of overpaid tax
Information
30Information: material at landfill sites
31Information: site restoration
Record keeping
32Records: registrable persons
33Records: material at landfill sites
Part 4General and interpretation
The Tax Authority
34The Tax Authority
35Delegation of functions to SEPA
36Review and appeal
Application of Act to partnerships, groups of companies etc.
37Partnership, bankruptcy, transfer of business etc.
38Groups of companies
Interpretation
39Interpretation
Part 5Final provisions
Ancillary provision
40Ancillary provision
Subordinate legislation
41Subordinate legislation
Crown application
42Crown application
Commencement and short title
43Commencement
44Short title

Royal arms

Landfill Tax (Scotland) Act 2014

2014 asp 2

An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.