What does section 30 of the Landfill Tax (Scotland) Act 2014 allow the Scottish Ministers to do?

Section 30 gives the Scottish Ministers a broad power to make regulations requiring any person to provide information to Revenue Scotland about material at landfill sites. This includes details about what material is present, what is done with it, and enables effective administration of Scottish Landfill Tax.

What is a non-disposal area under section 30 of the Landfill Tax (Scotland) Act 2014?

A non-disposal area is a designated part of a landfill site where certain materials must be deposited under regulations made by the Scottish Ministers. This mechanism distinguishes material not being disposed of — which may not attract tax — from waste material that is being disposed of and is subject to a landfill tax charge.

Who can be required to provide information to Revenue Scotland about material at landfill sites?

Under regulations made using section 30 powers, any person may be required to give information to Revenue Scotland about material at a landfill site or a specific part of a site. This could include landfill site operators or those depositing waste, covering details such as quantity, origin, and intended use of the material.

Are the regulation-making powers under section 30 limited to the specific examples given in the Act?

No. The section makes clear that the specific examples — requiring information, creating non-disposal areas, and tracking material — are illustrative only and do not limit the general scope of the power. The Scottish Ministers retain broad flexibility to address any information need relating to material at landfill sites through secondary legislation.

Landfill Tax (Scotland) Act 2014 section 30

Information: material at landfill sites

Section 30 gives the Scottish Ministers power to make regulations requiring information to be provided to Revenue Scotland about material present at landfill sites, including the ability to require designated non-disposal areas within those sites.

The Scottish Ministers may make regulations requiring the provision of information to Revenue Scotland about material at landfill sites or parts of landfill sites.
Regulations may require any person to provide such information, including details about what is done with material at the site.
Regulations may require a person, or authorise a designated officer, to designate a part of a landfill site as a "non-disposal area" where certain materials must be deposited.
The specific powers described in the section do not limit the broad general power of the Scottish Ministers to make regulations about landfill site material information.

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