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Landfill Tax (Scotland) Act 2014

Landfill Tax (Scotland) Act 2014

2014 asp 2

The Act

Part 2 – Key Concepts

Power to vary what is a taxable disposal

Section 11 – Taxable disposals: power to vary

22.Section 11 provides that the Scottish Ministers may make orders to change what disposals are taxable. Existing taxable disposals may cease being taxable or non-taxable disposals may become taxable. The Tax Authority can issue certificates of exemption and make conditions prior to certificates being issued. This ensures that the process of creating or removing exemptions from Scottish Landfill Tax is simple and efficient to adjust.

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Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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