What does section 25 of the Landfill Tax (Scotland) Act 2014 do?

Section 25 is an enabling provision that gives the Scottish Ministers the power to make regulations setting out how and when landfill tax must be accounted for and paid by registered landfill site operators in Scotland. It delegates the detailed practical mechanics to secondary legislation rather than prescribing them in the Act itself.

What are landfill tax accounting periods under section 25?

Accounting periods are regular intervals established by regulations made under section 25, by which a registered landfill site operator must calculate and report the tax due. These function similarly to VAT return periods, providing a structured timetable for tax reporting and payment of landfill tax to Revenue Scotland.

What must a registered landfill site operator submit under regulations made pursuant to section 25?

A registered operator must submit a tax return for each accounting period to Revenue Scotland. The return must show the total weight of material disposed of at the site, the applicable tax rates, and the total landfill tax due. Payment must then be made by the deadline specified in the regulations.

Why does section 25 delegate rules to secondary legislation instead of setting them out directly?

Delegating to secondary legislation provides flexibility. It allows the Scottish Ministers to update practical requirements such as accounting periods, return deadlines, and payment methods without needing to amend the primary legislation. This ensures the regulatory framework can adapt efficiently to changing administrative needs.

Landfill Tax (Scotland) Act 2014 section 25

Accounting for tax and time for payment

Section 25 gives the Scottish Ministers the power to make regulations setting out how and when landfill tax must be accounted for and paid.

Scottish Ministers may make regulations requiring registered landfill site operators to account for landfill tax by reference to defined accounting periods.
Operators must submit tax returns for each of these accounting periods.
The regulations will specify when and how landfill tax payments must be made.
The detailed rules on accounting periods, returns and payment timing are set out in secondary legislation rather than in the Act itself.

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