The Scottish Landfill Tax (Administration) Regulations 2015
- Waste ,
- Pollution & Waste Management
The Scottish Landfill Tax Regulations 2015
16 February 2015 (registration duties) / 1 April 2015 (remainder)
Scotland - waste
The Scottish Landfill Tax (Administration) Regulations 2015 provides for the administration of Scottish landfill tax. This legislation concerns the registration of persons intending to make taxable disposals, how returns and landfill tax accounts will be managed and how payments are to be delivered. Methods for calculating the weight of material to be disposed of are given.
Credit against the tax may be provided under a number of circumstances, including for recycling, incineration and permanent removal of waste; or on expenditure on approved environmental objects defined by Regulation 29(5).
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