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.