Who is a controller of a landfill site under section 17 of the Landfill Tax (Scotland) Act 2014?

A controller is any person who determines, or has the right to determine, what disposals of material may take place at a landfill site or part of a site. This broad definition captures the person genuinely in charge of disposal activities, such as the licence holder who decides what types of waste can be deposited and where.

Are employees or agents treated as controllers of a landfill site for landfill tax purposes?

No. If a person only has authority over disposals because they act on behalf of or are employed by someone else, they are not treated as the controller. The true controller is the employer or principal on whose behalf disposal decisions are being made, and any tax liability falls on that employer or principal.

What powers do the Scottish Ministers have under section 17 regarding controller liability?

The Scottish Ministers may make regulations covering who qualifies as a controller, when a controller becomes liable for tax, how much tax is due, entitlement to tax credits, and payment arrangements. Importantly, these regulations can also amend existing legislation, including the Landfill Tax (Scotland) Act 2014 itself.

Can the regulations made under section 17 modify the Landfill Tax (Scotland) Act 2014?

Yes. The regulation-making power granted to the Scottish Ministers expressly allows them to modify existing legislation, including the Landfill Tax (Scotland) Act 2014 itself. This gives considerable flexibility to adapt the rules governing controller liability, tax credits, and payment arrangements as circumstances require.

Landfill Tax (Scotland) Act 2014 section 17

Liability of controllers of landfill sites

Section 17 defines who is a "controller" of a landfill site and gives the Scottish Ministers power to make regulations about that controller's liability to pay landfill tax.

A controller is anyone who decides, or has the right to decide, what waste disposals may take place at a landfill site or part of a site
Someone who only makes or influences disposal decisions because they are an employee or agent of another person is not treated as a controller
The Scottish Ministers may make regulations covering who counts as a controller, when a controller is liable for tax, how much tax is due, entitlement to tax credits, and payment arrangements
These regulations may modify existing legislation, including the Landfill Tax (Scotland) Act 2014 itself

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