Landfill Tax (Scotland) Act 2014 section 11

Taxable disposals: power to vary

Section 11 gives Scottish Ministers the power to change, by order, which disposals of waste count as taxable disposals for landfill tax purposes.

• Scottish Ministers can make orders declaring that a disposal which would normally be taxable is not taxable, or that a disposal which would normally be non-taxable becomes taxable.
• An order may create exemptions linked to certificates issued by Revenue Scotland (the Tax Authority), with conditions attached to those certificates.
• Revenue Scotland may be empowered to set requirements that must be met before it will issue such certificates.
• An order made under this power may modify any existing legislation, including the Landfill Tax (Scotland) Act 2014 itself.