Commentary

V20.315 Registration

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.315 Registration

Part V20 Landfill tax | Commentary

Registration and accounting

V20.315 Registration1

A person who makes or intends to make taxable disposals is liable to be registered and must notify Revenue Scotland of this fact within 30 days of the earliest date upon which the intention to carry out taxable activities is formed.

Applications for registration2

Applicants can be completed on line via the Revenue Scotland website or by paper application on form SLfT REG013. Both the online application and the paper application requires details of all of the landfill sites operated by the applicant. This information should include:

  1.  

    •     the type of waste to be landfilled

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