V20.302 Scope of Scottish landfill tax1Landfill tax is due in Scotland on material disposed of: • as waste • by way of landfill • at a landfill siteunless 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 waste3For 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
Landfill tax is due in Scotland on material disposed of:
• as waste
• by way of landfill
• 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.
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
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