Landfill Tax (Scotland) Act 2014

Overview

The Landfill Tax (Scotland) Act 2014 was brought forward as a consequence of measures enacted in the Scotland Act 2012. Scottish Landfill Tax is a tax on taxable disposals. A taxable disposal is waste material which has been disposed of by way of landfill.

Under the terms of the 2012 Act, the Scottish Parliament will have responsibility for taxes on land transactions and disposals to landfill. This Act deals with the latter responsibility and makes provision for a tax on disposals to landfill in Scotland, to be called the Scottish Landfill Tax. Scottish Landfill Tax is based on UK Landfill Tax as enacted in Part 3 of the Finance Act 1996. The provisions of the 2012 Act disapplying the existing Landfill Tax regime in Scotland will be brought into force by a Treasury Order in the UK Parliament. 

This Act is arranged as follows: 

• Part 1 contains an introduction
• Part 2 contains provision for the key concepts underlying 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.

For Part 2, the key concepts underlying the tax include:

• what is a taxable disposal;
• what disposals are exempt from tax;
• how to calculate the amount of tax;
• who is liable to pay the tax; and
• when credit is available in relation to the tax.