Landfill Tax (Scotland) Act 2014 section 12

Landfill sites and operators of landfill sites

Section 12 defines what constitutes a landfill site for the purposes of the tax and identifies who is treated as the operator of such a site.

• Land is a landfill site if it has a current authorisation permitting disposals of material on or under the land.
• The operator of a landfill site is the person who holds the authorisation at the relevant time.
• Land is also treated as a landfill site where disposals are taking place without the required authorisation — meaning unauthorised dumping still falls within the scope of the tax.
• When deciding whether an authorisation would be required for unauthorised disposals, any prohibition under the Regulatory Reform (Scotland) Act 2014 that would prevent an authorisation being granted is to be disregarded.