Commentary

V20.303 Prescribed activities

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.303 Prescribed activities

Part V20 Landfill tax | Commentary

V20.303 Prescribed activities

Under the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 (SSI 2014/367), the following landfill site activities are to be treated as disposals1:

  1.  

    •     the use of material to cover the disposal area during a short-term cessation of landfill disposal activities

  2.  

    •     the use of material to create or maintain a temporary haul road (but not permanent site roads)

  3.  

    •     the use of material to create or maintain a temporary hard standing (but not permanent hard standings)

  4.  

    •     the use of material to create or maintain a cell bund

  5.  

    •     the use of material to create

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