What did section 29 of the Landfill Tax (Scotland) Act 2014 originally provide?

Section 29 originally set out the rules for recovering overpaid Scottish landfill tax from Revenue Scotland. It provided a mechanism for taxpayers to reclaim amounts they had overpaid. However, the entire section has since been repealed and replaced by consolidated provisions in the Revenue Scotland and Tax Powers Act 2014.

Why was section 29 of the Landfill Tax (Scotland) Act 2014 repealed?

Section 29 was repealed because the Revenue Scotland and Tax Powers Act 2014 established a single, consolidated framework for administering Scotland's devolved taxes. Rather than maintaining separate overpayment recovery rules within each individual tax Act, the procedures were unified under one piece of legislation covering all Scottish devolved taxes.

How can a taxpayer now reclaim overpaid Scottish landfill tax?

Any claims for overpaid Scottish landfill tax must now be pursued under the relevant provisions of the Revenue Scotland and Tax Powers Act 2014. Taxpayers should follow the overpayment recovery procedures set out in that Act to submit a claim to Revenue Scotland and obtain a refund of any amounts incorrectly paid.

Which legislation repealed section 29 and when did the repeal take effect?

The repeal was effected by the Revenue Scotland and Tax Powers Act 2014, specifically through Schedule 4, paragraph 10(10) of that Act. The repeal was brought into force by a commencement order in 2015. Since that date, all overpayment recovery rules for Scottish landfill tax are governed by the Revenue Scotland and Tax Powers Act 2014.

Landfill Tax (Scotland) Act 2014 section 29

Recovery of overpaid tax

Section 29 originally dealt with the recovery of overpaid Scottish landfill tax, but has been repealed and replaced by provisions in the Revenue Scotland and Tax Powers Act 2014.

Section 29 originally provided a mechanism for taxpayers to reclaim landfill tax that had been overpaid to Revenue Scotland.
The entire section has been repealed by the Revenue Scotland and Tax Powers Act 2014.
The rules governing recovery of overpaid tax are now contained within the Revenue Scotland and Tax Powers Act 2014, which consolidated tax administration procedures across Scottish devolved taxes.
Any claims for overpaid Scottish landfill tax should now be pursued under the relevant provisions of the Revenue Scotland and Tax Powers Act 2014.

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