Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2025โ€“26 All Tax Guides Finance Act 2025 All Finance Acts See all publications โ†’
  • Tax Planning for Non-Doms: Ireland 2024 See all events โ†’
  • Blog Legislation
  • About Tax World Ireland ๐Ÿ‡ฎ๐Ÿ‡ช
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2025โ€“26 All Tax Guides Finance Act 2025 All Finance Acts See all publications
Events
Tax Planning for Non-Doms: Ireland 2024 See all events
Resources
Blog Legislation
Company
About Tax World Ireland ๐Ÿ‡ฎ๐Ÿ‡ช
Log in Get Started

Landfill Tax (Scotland) Act 2014

โ–ธ Part 1 โ€“ Scottish landfill tax (ss 1-2)
  • Section 1 โ€“ The tax [LTSA 2014 s 1]
  • Section 2 โ€“ Overview [LTSA 2014 s 2]
โ–ธ Part 2 โ€“ Key concepts (ss 3-20)
  • โ–ธ Taxable disposals (ss 3-6)
    • Section 3 โ€“ Charge to tax [LTSA 2014 s 3]
    • Section 4 โ€“ Disposal of material as waste [LTSA 2014 s 4]
    • Section 5 โ€“ Disposal by way of landfill [LTSA 2014 s 5]
    • Section 6 โ€“ Prescribed landfill site activities to be treated as disposals [LTSA 2014 s 6]
  • โ–ธ Exemptions (ss 7-10)
    • Section 7 โ€“ Material removed from water [LTSA 2014 s 7]
    • Section 8 โ€“ Material resulting from mining and quarrying [LTSA 2014 s 8]
    • Section 9 โ€“ Disposal of qualifying material at former quarries [LTSA 2014 s 9]
    • Section 10 โ€“ Pet cemeteries [LTSA 2014 s 10]
  • โ–ธ Power to vary what is a taxable disposal (s 11)
    • Section 11 โ€“ Taxable disposals: power to vary [LTSA 2014 s 11]
  • โ–ธ Landfill sites and operators of landfill sites (s 12)
    • Section 12 โ€“ Landfill sites and operators of landfill sites [LTSA 2014 s 12]
  • โ–ธ Calculation of tax (ss 13-15)
    • Section 13 โ€“ Amount of tax [LTSA 2014 s 13]
    • Section 14 โ€“ Qualifying material: special provisions [LTSA 2014 s 14]
    • Section 15 โ€“ Weight of material disposed of [LTSA 2014 s 15]
  • โ–ธ Persons liable to pay tax (ss 16-17)
    • Section 16 โ€“ Liability to pay tax [LTSA 2014 s 16]
    • Section 17 โ€“ Liability of controllers of landfill sites [LTSA 2014 s 17]
  • โ–ธ Credit (ss 18-20)
    • Section 18 โ€“ Credit: general [LTSA 2014 s 18]
    • Section 19 โ€“ Credit: bad debts [LTSA 2014 s 19]
    • Section 20 โ€“ Credit: bodies concerned with the environment [LTSA 2014 s 20]
โ–ธ Part 3 โ€“ Administration (ss 21-33)
  • โ–ธ Taxable activities (s 21)
    • Section 21 โ€“ Taxable activities [LTSA 2014 s 21]
  • โ–ธ Registration (ss 22-24)
    • Section 22 โ€“ Registration [LTSA 2014 s 22]
    • Section 23 โ€“ Information required to keep register up to date [LTSA 2014 s 23]
    • Section 24 โ€“ Publication of the register [LTSA 2014 s 24]
  • โ–ธ Accounting for tax (ss 25-25B)
    • Section 25 โ€“ Accounting for tax and time for payment [LTSA 2014 s 25]
    • Section 25A โ€“ Form and content of returns [LTSA 2014 s 25A]
    • Section 25B โ€“ Communications from taxpayers to the Tax Authority [LTSA 2014 s 25B]
  • โ–ธ Time of disposal where invoice issued (s 26)
    • Section 26 โ€“ Time of disposal where invoice issued [LTSA 2014 s 26]
  • โ–ธ Adjustment of contracts (s 27)
    • Section 27 โ€“ Adjustment of contracts [LTSA 2014 s 27]
  • โ–ธ Evidence about tax status (s 28)
    • Section 28 โ€“ Evidence about tax status [LTSA 2014 s 28]
  • โ–ธ Recovery of overpaid tax (s 29)
    • Section 29 โ€“ Recovery of overpaid tax [LTSA 2014 s 29]
  • โ–ธ Information (ss 30-31)
    • Section 30 โ€“ Information: material at landfill sites [LTSA 2014 s 30]
    • Section 31 โ€“ Information: site restoration [LTSA 2014 s 31]
  • โ–ธ Record keeping (ss 32-33)
    • Section 32 โ€“ Records: registrable persons [LTSA 2014 s 32]
    • Section 33 โ€“ Records: material at landfill sites [LTSA 2014 s 33]
โ–ธ Part 4 โ€“ General and interpretation (ss 34-39)
  • โ–ธ The Tax Authority (ss 34-36)
    • Section 34 โ€“ The Tax Authority [LTSA 2014 s 34]
    • Section 35 โ€“ Delegation of functions to SEPA [LTSA 2014 s 35]
    • Section 36 โ€“ Review and appeal [LTSA 2014 s 36]
  • โ–ธ Application of Act to partnerships, groups of companies etc. (ss 37-38)
    • Section 37 โ€“ Partnership, bankruptcy, transfer of business etc. [LTSA 2014 s 37]
    • Section 38 โ€“ Groups of companies [LTSA 2014 s 38]
  • โ–ธ Interpretation (s 39)
    • Section 39 โ€“ Interpretation [LTSA 2014 s 39]
โ–ธ Part 5 โ€“ Final provisions (ss 40-44)
  • โ–ธ Ancillary provision (s 40)
    • Section 40 โ€“ Ancillary provision [LTSA 2014 s 40]
  • โ–ธ Subordinate legislation (s 41)
    • Section 41 โ€“ Subordinate legislation [LTSA 2014 s 41]
  • โ–ธ Crown application (s 42)
    • Section 42 โ€“ Crown application [LTSA 2014 s 42]
  • โ–ธ Commencement and short title (ss 43-44)
    • Section 43 โ€“ Commencement [LTSA 2014 s 43]
    • Section 44 โ€“ Short title [LTSA 2014 s 44]
Part 5 โ€“ Final provisions / Crown application

Crown application (s 42)

Contents

  • Section 42 โ€“ Crown application [LTSA 2014 s 42] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld Ireland ๐Ÿ‡ฎ๐Ÿ‡ช

Explore

  • Blog
  • Legislation
  • Publications
  • Events

ยฉ Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.

We use optional analytics cookies to understand how people use our site. Cookie policy