Commentary

V20.305 Person liable to pay Scottish landfill tax

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.305 Person liable to pay Scottish landfill tax

Part V20 Landfill tax | Commentary

V20.305 Person liable to pay Scottish landfill tax1

In the case of an authorised landfill site, the site operator at the time the disposal is made is the person responsible for making the disposal and liable to pay SLfT.

However if the disposal is made at an unauthorised landfill site the person liable to SLfT is the person who:

  1.  

    •     made the disposal, or

  2.  

    •     knowingly permitted the disposal to be made

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