Explanatory Notes

Landfill Tax (Scotland) Act 2014

2014 asp 2

21 January 2014

The Act

Part 2 – Key Concepts

Exemptions

Section 8 – Material resulting from mining and quarrying

19.Section 8 provides that the disposal of naturally occurring material from mines and quarries is exempt from Scottish Landfill Tax. This encourages suitable landfill cover material to be used at landfill sites. If the material has been altered chemically after extraction, or is from a process separate to the mining or quarrying operations, then it does not qualify for this exemption.