What did section 26 of the Landfill Tax (Scotland) Act 2014 originally cover?

Section 26 originally set out rules for determining when a taxable disposal of material at a landfill site was treated as occurring where an invoice was issued in connection with it. The timing mattered because it determined the accounting period for reporting and paying Scottish Landfill Tax to Revenue Scotland.

Why was section 26 of the Landfill Tax (Scotland) Act 2014 repealed?

Section 26 was repealed by the Revenue Scotland and Tax Powers Act 2014, specifically through Schedule 4, paragraph 10(8), read together with section 260(2). The repeal was commenced by the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014, removing the provision entirely from the statute book.

Where can current rules on the timing of taxable disposals for Scottish Landfill Tax be found?

Since section 26 has been repealed, current rules on the timing of taxable disposals for Scottish Landfill Tax are found in the remaining provisions of the Landfill Tax (Scotland) Act 2014, any relevant secondary legislation, and guidance issued by Revenue Scotland, which administers the tax.

How does the repeal of section 26 affect landfill site operators in Scotland?

Landfill site operators in Scotland can no longer rely on the original invoice-based timing rules in section 26. They must now consult the remaining provisions of the Landfill Tax (Scotland) Act 2014 and Revenue Scotland guidance to establish the correct time of disposal for tax reporting and payment purposes.

Landfill Tax (Scotland) Act 2014 section 26

Time of disposal where invoice issued

Section 26 originally dealt with the timing of a taxable disposal for Scottish Landfill Tax purposes where an invoice was issued, but has been repealed and is no longer in force.

Section 26 previously set out rules for determining when a taxable disposal was treated as occurring where an invoice was issued in connection with it.
The entire section was repealed by the Revenue Scotland and Tax Powers Act 2014.
The repeal was brought into effect by the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014.
Any relevant provisions regarding the timing of disposals for Scottish Landfill Tax purposes are now found elsewhere in the legislative framework administered by Revenue Scotland.

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