The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014
7 November 2014
Waste
The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014 brings sections of the Landfill Tax (Scotland) Act 2014 into force. This empowers the Scottish Government to make legislation to define activities subject to the tax, the amount of tax payable, methods to calculate landfilled weights and the liability of parties to pay the tax. Powers are also granted to require that certain information is kept and made available by landfill site.