Who is liable to pay Scottish landfill tax at an authorised landfill site?

At an authorised landfill site, the landfill site operator is liable to pay the Scottish landfill tax. The operator is defined as the person running the landfill site at the time the taxable disposal is made. This means the operator at that specific point in time bears the liability, even if the site later changes hands.

Who is liable for Scottish landfill tax at an unauthorised landfill site?

At an unauthorised landfill site, any person who actually made the disposal is liable for the tax. Additionally, any person who knowingly permitted the disposal is also liable. This captures not just the person who physically deposited the waste but also, for example, a landowner who was aware waste was being dumped and allowed it.

What does joint and several liability mean for unauthorised landfill disposals?

Where two or more people are liable for tax on a disposal at an unauthorised site, they are jointly and severally liable. Revenue Scotland can pursue any one of them for the full amount of tax due, not just a proportionate share. Those individuals must then sort out how the burden is shared among themselves.

Can a landowner be liable for Scottish landfill tax if someone else dumps waste on their land?

Yes. Under section 16, if waste is disposed of on land without environmental authorisation and the landowner knowingly permits it, the landowner is liable for the Scottish landfill tax. Revenue Scotland could demand the full tax amount from the landowner alone, who would then need to seek a contribution from the person who made the disposal.

Landfill Tax (Scotland) Act 2014 section 16

Liability to pay tax

Section 16 establishes who is liable to pay Scottish landfill tax, distinguishing between disposals made at authorised and unauthorised landfill sites.

At an authorised landfill site, the landfill site operator is the person liable to pay the tax on any taxable disposal.
The operator is the person who is running the landfill site at the time the disposal takes place.
At an unauthorised landfill site, liability falls on any person who made the disposal or knowingly permitted it to be made.
Where more than one person is liable for a disposal at an unauthorised site, they are jointly and severally liable for the tax.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member