Landfill Tax (Scotland) Act 2014 section 21

Taxable activities

Section 21 defines what constitutes a "taxable activity" for the purposes of Scottish landfill tax, covering both direct disposals and those permitted by the liable person.

• A person carries out a taxable activity by either making a taxable disposal themselves or by permitting someone else to make one, where they are liable to pay the tax in either case.
• The person who is liable for the tax does not need to physically carry out the disposal — allowing another person to do so is equally a taxable activity.
• Even if the liable person had no knowledge that a taxable disposal was taking place, they are still treated as having permitted it.
• This "deemed permission" rule means ignorance of a disposal happening on a site does not remove the tax liability from the person who would otherwise be responsible.