2015 No. 109 (C. 22)

Landfill Tax

The Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional Provisions) Order 2015

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by section 43(2) and (3) of the Landfill Tax (Scotland) Act 20141 and all other powers enabling them to do so.

Citation, commencement and interpretation1

1

This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional Provisions) Order 2015 and comes into force on 1st April 2015.

2

In this Order, “the Act” means the Landfill Tax (Scotland) Act 2014.

Day appointed2

The day appointed for the coming into force of the Act, insofar as not already in force, is 1st April 2015.

Transitional provisions3

1

Until any regulations made under section 18 of the Regulatory Reform (Scotland) Act 20142 (regulations relating to protecting and improving the environment) are in force, the Act has effect subject to the following modifications.

2

In section 12(4) (landfill sites and operators of landfill sites), for “the Regulatory Reform (Scotland) Act 2014” substitute “Part 2 of the Environmental Protection Act 19903 or regulations made under section 2 of the Pollution Prevention and Control Act 19994”.

3

For the definition of “authorisation” in section 39 (interpretation), substitute—

  • “authorisation” means—

    1. a

      in section 12(1) and (2), a landfill permit under regulations made under section 2 of the Pollution Prevention and Control Act 1999; and

    2. b

      in sections 9, 10, 12(3) and (4) and 31—

      1. i

        a waste management licence for the purpose of Part 2 of the Environmental Protection Act 1990; or

      2. ii

        a landfill permit under regulations made under section 2 of the Pollution Prevention and Control Act 1999,

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

(This note is not part of the Order)

This Order brings the Landfill Tax (Scotland) Act 2014 (“the Act”) into force on 1st April 2015 (so far as it is not already in force).

This Order also makes transitional provision to modify references in the Act in respect of “authorisations” in the period until regulations under section 18 of the Regulatory Reform (Scotland) Act 2014 are in force in respect of landfill permits, etc.

The Act received Royal Assent on 21st January 2014 and sections 34, 35 and 40 to 44 came into force on that day.

NOTE AS TO EARLIER COMMENCEMENT ORDERS

(This note is not part of the Order)

Provision

Date of Commencement

S.S.I.No.

Section 5 (partially)

7th November 2014

2014/277

Section 6 (partially)

7th November 2014

2014/277

Section 11

7th November 2014

2014/277

Section 13 (partially)

7th November 2014

2014/277

Section 14 (partially)

7th November 2014

2014/277

Section 15 (partially)

7th November 2014

2014/277

Section 17 (partially)

7th November 2014

2014/277

Section 18

7th November 2014

2014/277

Section 19

7th November 2014

2014/277

Section 20

7th November 2014

2014/277

Section 22

7th November 2014

2014/277

Section 23

7th November 2014

2014/277

Section 25

7th November 2014

2014/277

Section 30

7th November 2014

2014/277

Section 37 (partially)

7th November 2014

2014/277

Section 37

16th February 2015

2015/17

Section 38

16th February 2015

2015/17