What does section 1 of the Landfill Tax (Scotland) Act 2014 establish?

Section 1 formally brings into existence a tax known as Scottish landfill tax. This tax applies exclusively in Scotland and is entirely separate from the landfill tax that applies in England and other parts of the United Kingdom. It is charged in accordance with the provisions of the Act.

Who is responsible for collecting and managing Scottish landfill tax?

Responsibility lies with the Tax Authority, which in practice is Revenue Scotland. Revenue Scotland is the body established to administer taxes devolved to the Scottish Parliament. It oversees taxpayer registration, submission of tax returns, collection of payments, enforcement, and general day-to-day administration of the tax.

Is Scottish landfill tax the same as the UK landfill tax managed by HMRC?

No. Scottish landfill tax is entirely separate from the landfill tax that applies in England and other parts of the United Kingdom. Waste disposal companies operating landfill sites in Scotland must account for the tax to Revenue Scotland rather than to HMRC, reflecting Scotland's devolved tax powers.

Where are the detailed rules on Scottish landfill tax rates and taxable disposals found?

Section 1 provides the legal foundation, but the detailed rules on what is taxable, who must pay, applicable rates, and how the tax is administered are all set out in subsequent sections of the Landfill Tax (Scotland) Act 2014. Section 1 establishes that the tax is charged in accordance with those provisions.

Landfill Tax (Scotland) Act 2014 section 1

The tax

Section 1 establishes the Scottish landfill tax and identifies who is responsible for collecting and managing it.

A new tax called Scottish landfill tax is created under this Act
The tax is charged in accordance with the provisions of the Landfill Tax (Scotland) Act 2014
The Tax Authority is assigned responsibility for collecting the tax
The Tax Authority is also responsible for managing the tax

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