V20.306 Exempt disposals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.306 Exempt disposals

Part V20 Landfill tax | Commentary

Disposals exempt from Scottish landfill tax

V20.306 Exempt disposals

Certain types of waste are exempt from SLfT, even when disposed of at a permitted landfill site. The exempt categories are:


    •     material removed from water1


    •     mining and quarrying waste2


    •     pet cemeteries3


    •     waste arising from the clearance of unauthorised waste disposal by a waste regulator where an exemption certificate is in place4


    •     inert waste used to fill working and old quarries5

Material removed from water

Revenue Scotland guidance states that natural or artificial materials removed from a river, canal or watercourse or from a dock or harbour by dredging in one of the circumstances listed below, and disposed of to landfill as waste, are exempt from SLfT.


    •     material is removed by

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