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Seagulls flying over landfill

Scottish Government Tightens Rules on Taxable Disposals Within Landfill Cells

Date: 06/07/2022 | Environmental

There has been a recent raft of cases concerning whether or not certain materials placed in a landfill cell are subject to Scottish Landfill Tax (‘SLfT’).  In December last year, the Scottish Government consulted on new legislation seeking to clarify matters and that has now been brought into force.

The Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 specifies that any material placed in a landfill cell is subject to SLfT unless it is specifically excluded.  The exclusions are limited to:

  • the use of material to form a drainage layer immediately above the base of a cell;
  • pipes, pumps or associated infrastructure within a landfill cell for the purposes of the extraction or control of surplus liquid or gas from within the cell; and
  • plant or equipment for waste or environmental management purposes.

‘Prescribed activities’ listed in Section 3 of the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 are deemed to be disposals which attract SLfT whether or not they take place within or out with the landfill cell.  Seeking to further clarify these ‘prescribed activities’, Revenue Scotland has updated its guidance to deal with matters such as the criteria for a permanent vs temporary road.

Our Environmental Team is experienced in dealing with SLfT issues and would be happy to help should any of the issues raised affect you.  Please contact laura.tainsh@dcslegal.com.

The matter in this publication is based on our current understanding of the law.  The information provides only an overview of the law in force at the date hereof and has been produced for general information purposes only. Professional advice should always be sought before taking any action in reliance of the information. Accordingly, Davidson Chalmers Stewart LLP does not take any responsibility for losses incurred by any person through acting or failing to act on the basis of anything contained in this publication.

Written by

LAURA TAINSH | Davidson Chalmers Stewart
Laura Tainsh

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