Purpose
The Scottish Government is committed to providing clarity and certainty to taxpayers and their customers regarding the application of Scottish Landfill Tax (SLfT), reflecting the Scottish approach to taxation and to ensure a level playing field across the waste and recycling industry.
Given long running challenges as to when a taxable disposal has occurred for the purpose of UK Landfill Tax and, more recently, for Scottish Landfill Tax, the Scottish Government intends to legislate to provide additional clarity as to when a taxable disposal is considered to have occurred.
This clarity will be provided by an amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014. The proposed amendment is not intended to alter or expand the scope of the tax, but to confirm what is taxable.
This consultation is intended to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the proposed legislative amendment.
Source gov.scot
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