Commentary

V20.301 Introduction to Scottish landfill tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.301 Introduction to Scottish landfill tax

Part V20 Landfill tax | Commentary

Scottish landfill tax

V20.301 Introduction to Scottish landfill tax

On 1 April 2015, the power to collect landfill tax for sites located in Scotland was devolved to the Scottish Government. Scottish landfill tax (SLfT) is administered on behalf of the Scottish Government by Revenue Scotland under powers set out in the Landfill Tax (Scotland) Act 2014 (LT(S)A 2014) and Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014).

From 1 April 2015, any operators with sites only in Scotland will no longer be required to be registered for UK landfill tax in respect of those sites and must consider to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial