Landfill Tax (Scotland) Act 2014 Explanatory Notes

1. Introduction

2. Background

3. The Act

   1. Overview

   2. Part 1 – Scottish Landfill Tax

      1. Section 1 – The tax

      2. Section 2 – Overview

   3. Part 2 – Key Concepts

      1. Taxable disposals

         1. Section 3 – Charge to tax

         2. Section 4 – Disposal of material as waste

         3. Section 5 – Disposal by way of landfill

         4. Section 6 – Prescribed landfill site activities to be treated as disposals

      2. Exemptions

         1. Section 7 – Material removed from water

         2. Section 8 – Material resulting from mining and quarrying

         3. Section 9 – Disposal of qualifying material at former quarries

         4. Section 10 – Pet cemeteries

      3. Power to vary what is a taxable disposal

         1. Section 11 – Taxable disposals: power to vary

         2. Section 12 – Landfill sites and operators of landfill sites

      4. Calculation of tax

         1. Section 13 – Amount of tax

         2. Section 14 – Qualifying material: special provisions

         3. Section 15 – Weight of material disposed of

      5. Persons liable to pay tax

         1. Section 16 – Liability to pay tax

         2. Section 17 – Liability of controllers of landfill sites

      6. Credit

         1. Section 18 – Credit: general

         2. Section 19 – Credit: bad debts

         3. Section 20 – Credit: bodies concerned with the environment

   4. Part 3 – Administration

      1. Taxable activities

         1. Section 21 – Taxable activities

      2. Registration

         1. Section 22 – Registration

         2. Section 23 – Information required to keep register up to date

         3. Section 24 – Publication of the register.

      3. Accounting for tax

         1. Section 25 – Accounting for tax and time for payment

      4. Time of disposal where invoice issued

         1. Section 26 – Time of disposal where invoice issued

      5. Adjustment of contracts

         1. Section 27 – Adjustment of contracts

      6. Evidence about tax status

         1. Section 28 – Evidence about tax status

      7. Recovery of overpaid tax

         1. Section 29 – Recovery of overpaid tax

      8. Information

         1. Section 30 – Information: material at landfill sites

         2. Section 31 – Information: site restoration

      9. Record keeping

         1. Section 32 – Records: registrable persons

         2. Section 33 – Records: material at landfill sites

   5. Part 4 – General and Interpretation

      1. The Tax Authority

         1. Section 34 – The Tax Authority

         2. Section 35 – Delegation of functions to SEPA

         3. Section 36 – Review and appeal

      2. Application of act to partnerships, groups of companies etc.

         1. Section 37 – Partnership, bankruptcy, transfer of business etc.

         2. Section 38 – Groups of companies

      3. Interpretation

         1. Section 39 – Interpretation

   6. Part 5 – Final Provisions

      1. Ancillary provision

         1. Section 40 – Ancillary provision

      2. Subordinate legislation

         1. Section 41 – Subordinate legislation

      3. Crown application

         1. Section 42 – Crown application

      4. Commencement and short title

         1. Section 43 – Commencement

         2. Section 44 – Short title

4. Parliamentary History