What information can Revenue Scotland publish from the landfill tax register under section 24?

Revenue Scotland may publish the names of registered persons, the addresses of their landfill sites or business premises, and their assigned registration numbers. Where a registered person is part of a corporate group for landfill tax purposes, it may also publish the names and business addresses of the other group members.

How may Revenue Scotland publish landfill tax register information?

The method of publication is entirely at Revenue Scotland's discretion. It may publish register information on a website, in a printed document, or by any other means it considers appropriate. Section 24 imposes no restriction on the format or medium used for publication.

Does section 24 override confidentiality obligations regarding landfill tax register data?

Yes. The power to publish specified register information applies even where there would otherwise be an obligation not to disclose it. General confidentiality restrictions, whether arising from other legislation or from common law, do not prevent Revenue Scotland from publishing the categories of information set out in section 24.

Can Revenue Scotland publish corporate group details for landfill tax registered persons?

Yes. Where a registered person is a body corporate treated as part of a group for landfill tax purposes, Revenue Scotland may publish the group membership, the names of the other corporate bodies within that group, and the addresses of any sites or business premises at which those other group members carry on business.

Landfill Tax (Scotland) Act 2014 section 24

Publication of the register

Section 24 sets out what information from the landfill tax register the Tax Authority is permitted to publish, and the means by which it may do so.

Revenue Scotland may publish selected information from the landfill tax register using whatever method it considers appropriate.
Publishable information includes the names of registered persons, their business site addresses, and their registration numbers.
Where a registered person is part of a corporate group for landfill tax purposes, the names and business addresses of the other group members may also be published.
The power to publish this information overrides any other obligation of confidentiality that might otherwise prevent disclosure.

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