Commentary

Division V20.1B Scottish landfill tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

Division V20.1B Scottish landfill tax

Part V20 Landfill tax | Commentary

Division V20.1B     Scottish landfill tax

By Andrew Brooks

Scottish landfill tax

Introduction to Scottish landfill tax V20.301

Scope of Scottish landfill tax V20.302

Prescribed activities V20.303

Rates of tax V20.304

Personal liability to pay Scottish landfill tax V20.305

Disposals exempt from Scottish landfill tax

Exempt disposals V20.306

Calculating Scottish landfill tax liability

Weighing waste V20.307

Discounting water V20.308

Non-disposal area (NDA) V20.309

Restoration material V20.310

Credits V20.311

Permanent removals V20.312

Bad debt relief V20.313

Scottish Landfill Communities Fund V20.314

Registration and accounting

Registration V20.315

Records and returns V20.316

Tax points V20.317

Scottish landfill tax errors

Correction of errors on

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