What is the pet cemetery exemption under section 10 of the Landfill Tax (Scotland) Act 2014?

Section 10 exempts disposals at landfill sites used exclusively as pet cemeteries from Scottish landfill tax. The material disposed of must consist entirely of dead domestic pet remains, and the site must have accepted only pet remains throughout its relevant operational period. If both conditions are met, the disposal is not taxable.

What conditions must be met for a pet cemetery disposal to be exempt from landfill tax in Scotland?

Two conditions must both be satisfied. First, the material being disposed of must consist entirely of dead domestic pet remains and no other waste. Second, the landfill site must have been used exclusively for pet remains throughout the relevant period, or not used at all. If either condition fails, the disposal is taxable.

What is the relevant period for assessing the pet cemetery exemption?

The relevant period begins on whichever date is later: the date section 10 came into force or the date the landfill site's authorisation took effect. It ends immediately before the disposal being assessed. During this entire period, only pet remains must have been deposited at the site for the exemption to apply.

What happens if non-pet waste has been disposed of at a pet cemetery landfill site?

If any non-pet waste was disposed of at the site during the relevant period, the site history condition permanently fails. From that point onwards, the pet cemetery exemption is lost and all subsequent disposals of pet remains at that site become taxable disposals subject to Scottish landfill tax.

Landfill Tax (Scotland) Act 2014 section 10

Pet cemeteries

Section 10 provides an exemption from landfill tax for disposals at sites used exclusively as pet cemeteries.

A disposal at a landfill site is not taxable if the material consists entirely of the remains of dead domestic pets.
The exemption only applies if the landfill site has been used exclusively for pet remains (or not used at all) throughout the relevant period.
The relevant period runs from the later of either the date this section came into force or the date the site's authorisation took effect, up to the point immediately before the disposal in question.
If any non-pet waste has been disposed of at the site during that period, the exemption is lost and future pet disposals at that site become taxable.

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