Landfill Tax (Scotland) Act 2014 section 20

Credit: bodies concerned with the environment

Section 20 allows regulations to be made granting landfill tax credit to persons who make payments to approved environmental bodies, and sets out the framework for how such a credit scheme should operate.

• A landfill tax credit may be available where a taxable person pays a sum to an approved body whose objectives include protecting the environment, provided specified conditions are met.
• Environmental bodies receiving payments must be approved by Revenue Scotland, and the payments must be intended for spending on specified environmental protection purposes.
• If the money is not actually spent on the specified environmental purposes, or if required conditions are not met, the regulations may require repayment of the credit.
• The regulations may cover a wide range of operational matters including the amount of credit available, approval and ongoing oversight of environmental bodies, allowable administration costs, and delegation of Revenue Scotland's functions to another person.

---