Landfill Tax (Scotland) Act 2014 section 34

The Tax Authority

Section 34 identifies which body serves as the tax authority responsible for administering Scottish Landfill Tax.

  • Revenue Scotland is designated as the tax authority for the purposes of the Landfill Tax (Scotland) Act 2014.
  • Revenue Scotland is responsible for the collection, management and enforcement of Scottish Landfill Tax.
  • This designation was confirmed following amendments made by the Revenue Scotland and Tax Powers Act 2014.
  • The original subsection (2) of this section has been repealed and is no longer in force.

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