Commentary

V20.308 Discounting water

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.308 Discounting water

Part V20 Landfill tax | Commentary

V20.308 Discounting water1

A site operator can apply to Revenue Scotland in writing to discount the water content of waste where the water:

  1.  

    •     has been added to allow transportation for disposal, or

  2.  

    •     has been used for the extraction of minerals, or

  3.  

    •     has arisen or been added, or both, in the course of an industrial process,

provided the water comprises at least 25% of the weight of the waste.

In addition, where an application is made to discount the water content of effluent or sewage sludge from water treatment or sewage works, the following conditions must be fulfilled:

  1.  

    •     water

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