What does section 14 of the Landfill Tax (Scotland) Act 2014 do?

Section 14 allows Revenue Scotland to issue directions so that waste containing a small amount of non-qualifying material can still be treated as qualifying material for the lower landfill tax rate. Without these provisions, even a tiny amount of the wrong material could push an entire load into the higher standard rate tax bracket.

What is the difference between general and individual directions under section 14?

General directions issued by Revenue Scotland apply broadly to all taxpayers and define what counts as a small quantity of non-qualifying material. Individual directions are issued at a specific taxpayer's request and are tailored to their disposals. Where both exist, an individual direction takes precedence over any general direction for the disposals it covers.

Can Scottish Ministers impose conditions on qualifying material treatment under section 14?

Yes. Scottish Ministers may make orders setting conditions that must be met before material benefits from these special provisions. For example, they can require taxpayers to produce documentation including a statement describing the nature of the waste, ensuring proper evidence supports the claim that only a small quantity of non-qualifying material is present.

How does section 14 apply in practice to a mixed waste load?

If a load of qualifying material such as rocks and soil contains a small amount of non-qualifying waste like plastic wrapping, a general or individual direction can allow the entire load to be treated as qualifying material. The direction specifies the permitted threshold, and the operator pays the lower rate instead of the standard rate on the whole load.

Landfill Tax (Scotland) Act 2014 section 14

Qualifying material: special provisions

Section 14 provides special rules allowing the Tax Authority to treat waste material as qualifying for the lower rate of landfill tax, even when it contains small amounts of other material that would not normally qualify.

Revenue Scotland may issue general directions allowing waste that contains a small amount of non-qualifying or differently categorised material to still be treated as qualifying material for the lower tax rate.
Revenue Scotland may also issue specific directions at the request of individual taxpayers, allowing their particular disposals to benefit from the same treatment regarding small quantities of contaminating material.
Where a taxpayer has obtained a specific individual direction, that direction takes priority over any general direction for the disposals it covers.
Scottish Ministers may impose additional conditions — such as requiring documentation about the nature of the waste — that must be met before material can be treated as qualifying under these special provisions.

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