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Landfill Tax (Scotland) Act 2014

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    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.

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