Commentary

V20.307 Weighing waste

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.307 Weighing waste

Part V20 Landfill tax | Commentary

Calculating Scottish landfill tax liability

V20.307 Weighing waste1

The amount of SLfT due on a disposal of waste at a landfill site is based upon the weight of that waste. The law provides that the weight of waste will normally be determined by weighing it at the time of its disposal to landfill. This would normally entail the use of an on-site weighbridge which should be correctly calibrated in compliance with the appropriate Weights and Measures legislation. Revenue Scotland will check to confirm that the weighbridge does so comply. Where a site has a weighbridge, Revenue Scotland will expect

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