Commentary

V20.309 Non-disposal area (NDA)

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.309 Non-disposal area (NDA)

Part V20 Landfill tax | Commentary

V20.309 Non-disposal area (NDA)1

Increasingly, landfill site operators carry out other waste management processes on their premises. Revenue Scotland requires site operators to notify them in writing of areas designated as NDAs. The notification must include information about:

  1.  

    •     the landfill site where the NDA or NDAs will be

  2.  

    •     the date from which material will enter the NDA

  3.  

    •     the type of material to be held in the NDA and the purpose for which it is held

  4.  

    •     the boundaries of the NDA

  5.  

    •     how the weight of the material moving in and out the NDA will be determined

Revenue

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial