What is the purpose of the register under section 22 of the Landfill Tax (Scotland) Act 2014?

Section 22 requires Revenue Scotland to maintain a register containing information it considers necessary for the proper collection and management of Scottish landfill tax. Any person carrying out taxable landfill activities who is not already registered is automatically liable to be registered, regardless of whether they have submitted a notification.

When does registration take effect under section 22 of the Landfill Tax (Scotland) Act 2014?

Registration takes effect from the time a person begins carrying out taxable activities, regardless of whether they have notified Revenue Scotland. The obligation to register arises automatically upon commencement of taxable landfill disposals. A failure to notify does not prevent registration from being effective from that date.

What conditions must be met before Revenue Scotland can cancel a landfill tax registration?

Revenue Scotland must be satisfied that the person will not carry out taxable activities in the future, that all landfill tax the person is liable to pay has been paid, and that no outstanding tax credits under section 18 regulations remain. Only when all conditions are met can registration be cancelled from the earliest practicable time.

What happens if a person registered for landfill tax never carried out any taxable activities?

If a person was registered after notifying Revenue Scotland of their intention but never actually carried out taxable activities, and then notifies Revenue Scotland they no longer intend to do so, Revenue Scotland must cancel the registration with effect from the date the person abandoned their intention, effectively backdating the cancellation.

Landfill Tax (Scotland) Act 2014 section 22

Registration

Section 22 establishes the requirement for Revenue Scotland to maintain a register of persons carrying out taxable landfill activities, and sets out the rules for registration, notification and cancellation of registration.

Revenue Scotland must keep a register of relevant information for the collection and management of Scottish landfill tax, and any person carrying out taxable landfill activities who is not already registered is liable to be registered.
A person who intends to carry out taxable activities must notify Revenue Scotland of that intention, and must also notify Revenue Scotland if they later cease to have that intention.
Revenue Scotland must register a person from the time they begin carrying out taxable activities (whether or not the person has notified them), and may cancel registration when it is satisfied the person has ceased those activities.
Cancellation of registration follows specific rules depending on whether the person has actually carried out taxable activities or not, and requires that all tax liabilities are settled and all credits resolved before cancellation can proceed.

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