What did section 35 of the Landfill Tax (Scotland) Act 2014 originally provide for?

Section 35 originally set out provisions allowing certain landfill tax functions under the Act to be delegated to the Scottish Environment Protection Agency (SEPA). SEPA was expected to play a role in landfill tax administration given its existing involvement in regulating waste and landfill operations in Scotland.

Why was section 35 of the Landfill Tax (Scotland) Act 2014 repealed?

Section 35 was repealed by the Revenue Scotland and Tax Powers Act 2014, which established Revenue Scotland as the body responsible for collecting and managing devolved taxes in Scotland. This consolidated tax administration under Revenue Scotland, making the delegation mechanism to SEPA unnecessary.

Which body is now responsible for Scottish Landfill Tax administration instead of SEPA?

Revenue Scotland is exclusively responsible for Scottish Landfill Tax administration, including registration, filing returns, making payments, and handling enquiries. SEPA retains its environmental regulatory role covering regulation and permitting but does not exercise any delegated tax functions under the Act.

What legislation brought the repeal of section 35 into force?

The repeal took effect through Schedule 4, paragraph 10(15) of the Revenue Scotland and Tax Powers Act 2014, brought into force by the Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014. Transitional provisions under sections 257 to 259 managed the changeover.

Landfill Tax (Scotland) Act 2014 section 35

Delegation of functions to SEPA

Section 35 originally provided for the delegation of certain functions to the Scottish Environment Protection Agency (SEPA), but has since been repealed in its entirety.

Section 35 previously allowed for the delegation of landfill tax functions to SEPA.
The entire section was repealed by the Revenue Scotland and Tax Powers Act 2014.
The repeal reflects the transfer of responsibility for devolved tax administration to Revenue Scotland.
No operative provisions remain under this section.

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