Landfill Tax (Scotland) Act 2014

6 Prescribed landfill site activities to be treated as disposals

(1) The Scottish Ministers may, by order, prescribe a landfill site activity for the purposes of this section.

(2) A “landfill site activity” means any of the following descriptions of activity, or an activity that falls within any of the following descriptions—

(a) using or otherwise dealing with material at a landfill site,

(b) storing or otherwise having material at a landfill site.

(3) If a prescribed landfill site activity is carried out at a landfill site, the activity is to be treated—

(a) as a disposal of the material involved in the activity as waste,

(b) as a disposal of that material made by way of landfill, and

(c) as a disposal at the landfill site of that material.

(4) An order under this section may prescribe a landfill site activity by reference to conditions.

(5) Those conditions may, in particular, relate to either or both of the following—

(a) whether the landfill site activity is carried out in a designated area of a landfill site,

(b) whether there has been compliance with a requirement to give information relating to—

(i) the landfill site activity, or

(ii) the material involved in the landfill site activity,

including information relating to whether the activity is carried out in a designated area of a landfill site.

(6) In subsection (5), “designated area” means an area of a landfill site designated in accordance with—

(a) an order under this section, or

(b) regulations under section 30, 32 or 33.

(7) An order under this section may modify any enactment (including this Act).