# Landfill Tax (Scotland) Act 2014

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# Landfill Tax (Scotland) Act 2014

# 2014 asp 2                     

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 17th December 2013 and received Royal Assent                        on 21st January 2014                     

An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.

## **Part 1**SScottish landfill tax

### 1The taxS

(1)A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.                  

(2)The Tax Authority is to be responsible for the collection and management of the tax.                  

### 2OverviewS

This Act is arranged as follows—
          -  Part 2 contains provision for the key concepts underlying the tax including—  (a)
what is a taxable disposal,
(b)
what disposals are exempt from tax,
(c)
how to calculate the amount of tax,
(d)
who is liable to pay the tax,
(e)
when credit is available in relation to the tax,
 
          -  Part 3 contains provision about the administration of the tax, 
          -  Part 4 contains provision about the Tax Authority and definitions of expressions used in the Act, 
          -  Part 5 contains provision about subordinate legislation powers and commencement as well as other final provisions. 

## **Part 2**SKey concepts

### Taxable disposalsS

#### 3Charge to taxS

#### 4Disposal of material as wasteS

#### 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### ExemptionsS

#### 7Material removed from waterS

#### 8Material resulting from mining and quarryingS

#### 9Disposal of qualifying material at former quarriesS

#### 10Pet cemeteriesS

### Power to vary what is a taxable disposalS

#### 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### Landfill sites and operators of landfill sitesS

#### 12Landfill sites and operators of landfill sitesS

### Calculation of taxS

#### 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### Persons liable to pay taxS

#### 16Liability to pay taxS

#### 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### CreditS

#### 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

## **Part 3**SAdministration

### Taxable activitiesS

#### 21Taxable activitiesS

### RegistrationS

#### 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 24Publication of the registerS

### Accounting for taxS

#### 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### Time of disposal where invoice issuedS

#### F126Time of disposal where invoice issuedS

### Adjustment of contractsS

#### 27Adjustment of contractsS

### Evidence about tax statusS

#### 28Evidence about tax statusS

### Recovery of overpaid taxS

#### 29Recovery of overpaid taxS

### InformationS

#### 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 31Information: site restorationS

### Record keepingS

#### 32Records: registrable personsS

#### 33Records: material at landfill sitesS

## **Part 4**SGeneral and interpretation

### The Tax AuthorityS

#### 34The Tax AuthorityS

(1)For the purposes of this Act, the Tax Authority is the Scottish Ministers.                  

(2)The Scottish Ministers may, by order, amend subsection (1) to provide that another person is the Tax Authority.                  

#### 35Delegation of functions to SEPAS

(1)The Tax Authority may delegate the exercise of any of its functions under this Act to SEPA.                  

(2)But subsection (1) does not apply to any function of making an order or regulations.                  

(3)A delegation under this section may be varied or revoked at any time.                  

(4)A delegation under this section does not affect the Tax Authority's responsibility for the exercise of any functions delegated                        or the Authority's ability to carry out such functions.                  

(5)The Tax Authority may reimburse SEPA for any expenditure incurred which is attributable to the exercise by SEPA of functions                        delegated under this section.                  

#### 36Review and appealS

(1)The Scottish Ministers may, by regulations, make provision for—                  

(a)the review by the Tax Authority, on the application of a specified person, of any specified kind of decision by the Tax Authority,                  

(b)the appeal by a specified person to a tribunal or court against any specified kind of decision by the Tax Authority.                  

(2)The regulations may modify any enactment (including this Act).                  

(3)In this section, “specified” means specified in the regulations.                  

### Application of Act to partnerships, groups of companies etc.S

#### 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

#### 38Groups of companiesS

### InterpretationS

#### 39InterpretationS

In this Act—
          -  “accounting period” is to be construed in accordance with section 25,                         
          -  “authorisation” means an authorisation under regulations under section 18 of the Regulatory Reform (Scotland) Act 2014,                         
          -  [F4“designated officer” has the meaning given by section 252 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (general interpretation),]                         
          -   “ material ” means material of all kinds, including objects, substances and products of all kinds,                          
          -   “ operator ” has the meaning given by section 12(2),                          
          -   “ planning permission ” has the meaning given by section 277 of the Town and Country Planning (Scotland) Act 1997,                          
          -   “ registrable person ” has the meaning given by section 22(10),                          
          -   “ SEPA ” means the Scottish Environment Protection Agency,                          
          -   “ the tax ” means Scottish landfill tax,                          
          -   “ the Tax Authority ” has the meaning given by section 34,                          
          -   “ taxable activity ” is to be construed in accordance with section 21,                          
          -   “ taxable disposal ” has the meaning given by section 3.                          

## **Part 5**SFinal provisions

### Ancillary provisionS

#### 40Ancillary provisionS

(1)The Scottish Ministers may, by order, make such incidental, supplementary, consequential, transitional, transitory or saving                        provision as they consider appropriate for the purposes of, in consequence of, or for giving full effect to, any provision                        made by or under this Act.                  

(2)An order under subsection (1) may modify any enactment (including this Act).                  

### Subordinate legislationS

#### 41Subordinate legislationS

(1)Any power conferred by this Act on the Scottish Ministers to make an order or regulations includes the power to make—                  

(a)different provision for different cases or description of case or for different purposes,                  

(b)such incidental, supplementary, consequential, transitional, transitory or saving provision as the Scottish Ministers consider                        necessary or expedient.                  

(2)Orders and regulations under the following provisions are subject to the affirmative procedure—                  

(a)section 11(1),                  

(b)the first order under section 13(2) or (5),                  

(c)section 17(1),                  

(d)section 34(2).                  

(3)An order mentioned in subsection (4)—                  

(a)must be laid before the Scottish Parliament, and                  

(b)ceases to have effect at the expiry of the period of 28 days beginning with the date on which it was made unless, before the                        expiry of that period, the order has been approved by resolution of the Parliament.                  

(4)The orders are—                  

(a)an order under section 5(5) providing for anything which would otherwise not be a disposal of material by way of landfill                        to be such a disposal,                  

(b)an order under section 6(1) which produces the result that a landfill site activity which would otherwise not be prescribed                        for the purposes of section 6 is so prescribed,                  

(c)a second or subsequent order under section 13(2) or (5),                  

(d)an order under section 13(4),                  

(e)an order under section 14(7) other than one which provides only that an earlier order under section 14(7) is not to apply                        to material.                  

(5)In reckoning for the purposes of subsection (3)(b) any period of 28 days, no account is to be taken of any period during which                        the Scottish Parliament is—                  

(a)dissolved, or                  

(b)in recess for more than 4 days.                  

(6)Subsection (3)(b) is without prejudice to—                  

(a)anything previously done by reference to an order mentioned in subsection (4), or                  

(b)the making of a new order.                  

(7)Orders and regulations under the following provisions which add to, replace or omit the text of any Act (including this Act)                        are subject to the affirmative procedure—                  

(a)section 5(5) (except an order mentioned in subsection (4)(a)),                  

(b)section 6(1) (except an order mentioned in subsection (4)(b)),                  

(c)section 36(1), and                  

(d)section 40(1).                  

(8)All other orders and regulations under this Act are subject to the negative procedure.                  

(9)This section does not apply to an order under section 43(2).                  

### Crown applicationS

#### 42Crown applicationS

Nothing in this Act affects Her Majesty in Her private capacity.

### Commencement and short titleS

#### 43CommencementS

(1)This section and sections 34, 35, 40, 41, 42 and 44 come into force on the day of Royal Assent.                  

(2)The other provisions of this Act come into force on such day as the Scottish Ministers may, by order, appoint.                  

(3)An order under subsection (2) may contain transitional, transitory or saving provision.                  

#### 44Short titleS

The short title of this Act is the Landfill Tax (Scotland) Act 2014.