2014 No. 277 (C. 25)

Landfill Tax

The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the power conferred by section 43(2) of the Landfill Tax (Scotland) Act 20141.

Citation and commencement1

This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014 and comes into force on 7th November 2014.

Day appointed2

1

The day appointed for the coming into force of the provisions of the Landfill Tax (Scotland) Act 2014 specified in column 1 of the table in the Schedule to this Order (the subject matter of which is specified in column 2 of that table) is 7th November 2014.

2

Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.

JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh

SCHEDULE

Article 2

Column 1

(provision of the Landfill Tax (Scotland) Act 2014)

Column 2

(subject matter)

Column 3

(purpose)

Section 5

Meaning of disposal by way of landfill

For the purpose of making orders

Section 6

Prescribed landfill site activities

For the purpose of making orders

Section 11

Taxable disposals: power to vary

Section 13

Amount of tax

For the purpose of making orders and setting criteria under subsection (7)(a)

Section 14

Qualifying material: special provisions

For the purpose of making orders

Section 152

Weight of material disposed of

For the purpose of making regulations

Section 17

Liability of controllers of landfill sites

For the purpose of making regulations

Section 183

Credit: general

Section 19

Credit: bad debts

Section 20

Credit: bodies concerned with the environment

Section 224

Registration

Section 235

Information required to keep register up to date

Section 256

Accounting for tax and time of payment

Section 307

Information: material at landfill sites

Section 37

Partnership, bankruptcy, transfer of business etc.

For the purpose of making regulations

EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into force certain provisions of the Landfill Tax (Scotland) Act 2014 on 7th November 2014. The relevant provisions contain Ministerial powers to make subordinate legislation.

The Landfill Tax (Scotland) Act 2014 received Royal Assent on 21st January 2014. Sections 34, 35, 40, 41, 42, 43 and 44 came into force that day (section 34 was amended with effect from 25th September 2014 by paragraph 10(14) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014).