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Landfill Tax (Scotland) Act 2014

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  1. Introductory Text

  2. Part 1 Scottish landfill tax

    1. 1.The tax

    2. 2.Overview

  3. Part 2 Key concepts

    1. Taxable disposals

      1. 3.Charge to tax

      2. 4.Disposal of material as waste

      3. 5.Disposal by way of landfill

      4. 6.Prescribed landfill site activities to be treated as disposals

    2. Exemptions

      1. 7.Material removed from water

      2. 8.Material resulting from mining and quarrying

      3. 9.Disposal of qualifying material at former quarries

      4. 10.Pet cemeteries

    3. Power to vary what is a taxable disposal

      1. 11.Taxable disposals: power to vary

    4. Landfill sites and operators of landfill sites

      1. 12.Landfill sites and operators of landfill sites

    5. Calculation of tax

      1. 13.Amount of tax

      2. 14.Qualifying material: special provisions

      3. 15.Weight of material disposed of

    6. Persons liable to pay tax

      1. 16.Liability to pay tax

      2. 17.Liability of controllers of landfill sites

    7. Credit

      1. 18.Credit: general

      2. 19.Credit: bad debts

      3. 20.Credit: bodies concerned with the environment

  4. Part 3 Administration

    1. Taxable activities

      1. 21.Taxable activities

    2. Registration

      1. 22.Registration

      2. 23.Information required to keep register up to date

      3. 24.Publication of the register

    3. Accounting for tax

      1. 25.Accounting for tax and time for payment

      2. 25A.Form and content of returns

      3. 25B.Communications from taxpayers to the Tax Authority

    4. Time of disposal where invoice issued

      1. 26.Time of disposal where invoice issued

    5. Adjustment of contracts

      1. 27.Adjustment of contracts

    6. Evidence about tax status

      1. 28.Evidence about tax status

    7. Recovery of overpaid tax

      1. 29.Recovery of overpaid tax

    8. Information

      1. 30.Information: material at landfill sites

      2. 31.Information: site restoration

    9. Record keeping

      1. 32.Records: registrable persons

      2. 33.Records: material at landfill sites

  5. Part 4 General and interpretation

    1. The Tax Authority

      1. 34.The Tax Authority

      2. 35.Delegation of functions to SEPA

      3. 36.Review and appeal

    2. Application of Act to partnerships, groups of companies etc.

      1. 37.Partnership, bankruptcy, transfer of business etc.

      2. 38.Groups of companies

    3. Interpretation

      1. 39.Interpretation

  6. Part 5 Final provisions

    1. Ancillary provision

      1. 40.Ancillary provision

    2. Subordinate legislation

      1. 41.Subordinate legislation

    3. Crown application

      1. 42.Crown application

    4. Commencement and short title

      1. 43.Commencement

      2. 44.Short title

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