What must a landfill site operator do before beginning restoration under section 31 of the Landfill Tax (Scotland) Act 2014?

Under section 31, a landfill site operator must notify Revenue Scotland before commencing restoration of all or part of a landfill site. The operator must also provide any additional information the Tax Authority requests. This ensures proper oversight of landfill tax liabilities as the site transitions from active waste disposal to restoration.

How is 'restoration' defined under section 31 of the Landfill Tax (Scotland) Act 2014?

Restoration means work required under a planning permission or environmental authorisation to bring a landfill site back into use once waste disposal has finished. It specifically excludes capping waste, meaning placing a final cover over deposited waste does not constitute restoration and does not trigger the notification requirement under this section.

Does capping waste on a landfill site trigger the notification requirement under section 31?

No. Capping waste, which involves placing a final cover layer over deposited waste, is expressly excluded from the definition of restoration under section 31. Therefore, capping waste alone does not trigger the obligation to notify Revenue Scotland. Only restoration work required under planning permission or environmental authorisation triggers this requirement.

Can regulations require information about materials used during landfill site restoration?

Yes. The Act permits regulations to be made requiring information about what is done with material during the restoration process. This could include details about where material is moved, how it is used, or its origin. The Tax Authority's power to require information is intentionally broad and not limited to specifically mentioned matters.

Landfill Tax (Scotland) Act 2014 section 31

Information: site restoration

Section 31 requires landfill site operators to notify the Tax Authority before beginning restoration work on all or part of a landfill site, and to provide any information the Tax Authority may require.

Landfill site operators must notify the Tax Authority before commencing any restoration of all or part of a landfill site, and must provide any additional information the Tax Authority requests.
"Restoration" means work (other than capping waste) required under a planning permission or environmental authorisation to restore a landfill site to use once waste disposal operations are complete.
Regulations may also require information about what is done with material during the restoration process.
The notification and information requirements in subsection (1) are broadly drawn and are not limited by the more specific provisions about restoration definitions, relevant instruments, or material information regulations.

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