What are the three conditions for a disposal to be subject to Scottish landfill tax under section 3?

Under section 3 of the Landfill Tax (Scotland) Act 2014, a disposal is taxable only if all three conditions are met simultaneously: the disposal must be of material as waste (something discarded), it must be made by way of landfill (deposited on or in the land), and it must take place at a designated landfill site.

What does it mean for a disposal to take place 'at' a landfill site under the Act?

A disposal is treated as being made at a landfill site if the specific land on or under which the waste is deposited either constitutes a landfill site or falls within the boundary of a designated landfill site at the time the disposal takes place. The land must hold landfill site status at the point of disposal.

Can a disposal avoid Scottish landfill tax if one of the three conditions is not met?

Yes. All three conditions must be satisfied simultaneously for the tax to apply. For example, if waste rubble is taken to a recycling facility and crushed for reuse as aggregate rather than deposited at a landfill site, the disposal does not meet all three conditions and no Scottish landfill tax arises.

Does Scottish landfill tax apply to all waste disposals in Scotland?

No. Scottish landfill tax applies only to taxable disposals made in Scotland. A disposal is taxable only when material is discarded as waste, deposited by way of landfill on or in the land, and the deposit occurs at a site holding landfill site designation at that time. Other waste disposals are not charged.

Landfill Tax (Scotland) Act 2014 section 3

Charge to tax

Section 3 establishes the basic charge to Scottish landfill tax by setting out the three conditions that must all be met for a disposal to be taxable.

Scottish landfill tax is charged on every taxable disposal made in Scotland.
A disposal is taxable only if it meets all three conditions: it is a disposal of material as waste, it is made by way of landfill, and it takes place at a landfill site.
A disposal is treated as being made at a landfill site if the land on or under which the disposal occurs is, or falls within, a site that is designated as a landfill site at the time the disposal takes place.
All three conditions must be satisfied simultaneously — if any one is not met, the disposal is not subject to Scottish landfill tax.

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