This Act introduces the Scottish Landfill Tax as the replacement for UK Landfill Tax in Scotland. The Scottish Landfill Tax is a tax which is charged on taxable disposals. The Act defines what a taxable disposal is (A “taxable disposal” is waste material which has been disposed of by way of landfill), and prescribes, among other things, what disposals are exempt from the tax, how to calculate tax, who is liable to pay tax and when credit is available in relation to tax. In addition, the Act provides with respect to registration requirements, accounting periods, recovery of overpaid tax, information provision, requirements for record keeping, and duties of the Tax Authority.
Implemented by: Scottish Landfill Tax (Qualifying Material) Order 2016 (S.S.I. No. 93 of 2016). (2016-02-10)
Implemented by: Scottish Landfill Tax (Qualifying Material) Order 2015 (S.S.I. No. 45 of 2015). (2015-02-03)
Implemented by: Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015 (S.S.I. No. 127 of 2015). (2015-03-17)
Implemented by: Scottish Landfill Tax (Administration) Regulations 2015 (S.S.I. No. 3 of 2015). (2015-01-08)
Implemented by: Scottish Landfill Tax (Exemption Certificates) Order 2015 (S.S.I. No. 151 of 2015). (2015-03-25)
Implemented by: Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 (S.S.I. No. 367 of 2014). (2014-01-08)
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