These Regulations, made under sections 15, 18, 19, 20, 22(9), 23, 25, 30, 32 and 37(1) and (4) to (7) of the Landfill Tax (Scotland) Act 2014, make provision for the administration and assurance of Scottish landfill tax. They regulate the registration of persons who intend to make taxable disposals and provide for the making of returns. An entitlement to credit shall be granted in circumstances relating to the recycling, incineration and permanent removal of waste. They provide for an entitlement to credit for contributions made to bodies for expenditure on approved environmental objects and define the roles and responsibilities of a special regulatory body and Revenue Scotland.
Implements: Landfill Tax (Scotland) Act 2014 (2014 asp 2). (2014-01-21)
Amended by: Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. No. 152 of 2015). (2015-03-25)
Amended by: Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. No. 139 of 2017). (2017-04-27)
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