Landfill Tax (Scotland) Act 2014 (2014 asp 2). | Land Portal

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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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The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.

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