What is the purpose of section 23 of the Landfill Tax (Scotland) Act 2014?

Section 23 empowers the Scottish Ministers to make regulations requiring persons registered for Scottish landfill tax to notify Revenue Scotland of relevant changes in their circumstances. This ensures the landfill tax register is kept accurate and up to date, serving its intended administrative and compliance purpose under United Kingdom law.

What types of changes must be notified to Revenue Scotland under section 23?

The changes that must be reported are those relating to the registrable person or any business they carry on, but only where those categories of change are specifically described in the regulations. The duty to notify is not open-ended — it is limited to the particular types of change the regulations set out as necessary for keeping the register current.

Is there an ongoing duty to correct inaccurate information under section 23?

Yes. If any information provided in or in connection with a notification turns out to be inaccurate, or later becomes inaccurate, the person who made the notification must inform Revenue Scotland. This creates a continuing responsibility for accuracy, not merely a one-off reporting obligation at the time of the original change.

Can the regulations under section 23 set time limits for notifications?

Yes. The regulations made by the Scottish Ministers may include time limits within which notifications of changes must be made to Revenue Scotland. This ensures the landfill tax register is updated promptly after changes occur, rather than being allowed to become outdated over time, supporting effective tax administration across the United Kingdom.

Landfill Tax (Scotland) Act 2014 section 23

Information required to keep register up to date

Section 23 gives the Scottish Ministers the power to make regulations requiring registered persons to notify the Tax Authority of changes in their circumstances so that the landfill tax register can be kept up to date.

The Scottish Ministers may make regulations requiring registrable persons to notify the Tax Authority of changes in circumstances relevant to keeping the register current.
The types of changes that must be notified will be specified in the regulations and must relate to the registrable person or any business they carry on.
The regulations may set time limits within which notifications must be made.
A person who has made a notification must inform the Tax Authority if any information provided in connection with that notification is or becomes inaccurate.

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