Commentary

V20.302 Scope of Scottish landfill tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.302 Scope of Scottish landfill tax

Part V20 Landfill tax | Commentary

V20.302 Scope of Scottish landfill tax1

Landfill tax is due in Scotland on material disposed of:

  1.  

    •     as waste

  2.  

    •     by way of landfill

  3.  

    •     at a landfill site

unless that material is specifically exempt or outside the scope of the tax.

It should be noted that the scope of SLfT is not limited to disposals made only at authorised landfill sites and extends to any disposals made2.

Disposals of waste3

For landfill tax to be due, material must be disposed of as waste. The legislation provides that there is a disposal of material as waste if the person making the disposal does

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