What did section 36 of the Landfill Tax (Scotland) Act 2014 originally provide?

Section 36 originally set out the process by which a person could seek a review of, or lodge an appeal against, decisions made under the Landfill Tax (Scotland) Act 2014. It provided the statutory basis for challenging Scottish landfill tax decisions made by Revenue Scotland before its repeal.

Why was section 36 of the Landfill Tax (Scotland) Act 2014 repealed?

Section 36 was repealed because the Revenue Scotland and Tax Powers Act 2014 established a comprehensive, unified framework for administering all devolved Scottish taxes. Rather than each tax Act containing its own review and appeal provisions, these rights were consolidated within a single legislative framework.

Where are the review and appeal provisions for Scottish landfill tax now found?

Review and appeal provisions for Scottish landfill tax are now contained within the Revenue Scotland and Tax Powers Act 2014. Taxpayers who disagree with a landfill tax decision must follow that Act's procedures, typically involving an internal review by Revenue Scotland and, if necessary, an appeal to the Scottish Tax Tribunals.

What should a landfill site operator do if they wish to challenge a Scottish landfill tax assessment?

A landfill site operator who disagrees with a tax assessment from Revenue Scotland must follow the review and appeal procedures in the Revenue Scotland and Tax Powers Act 2014. This typically involves first requesting an internal review by Revenue Scotland, and if still dissatisfied, appealing to the Scottish Tax Tribunals.

Landfill Tax (Scotland) Act 2014 section 36

Review and appeal

Section 36 originally provided for review and appeal rights in relation to Scottish landfill tax decisions, but has been repealed and replaced by the Revenue Scotland and Tax Powers Act 2014.

Section 36 dealt with the right to seek a review of, or appeal against, decisions made under the Landfill Tax (Scotland) Act 2014.
The entire section has been repealed by the Revenue Scotland and Tax Powers Act 2014.
Review and appeal provisions for Scottish landfill tax are now contained within the Revenue Scotland and Tax Powers Act 2014, which provides a unified framework for all devolved Scottish taxes.
Any taxpayer wishing to challenge a landfill tax decision should now refer to the review and appeal procedures set out in the Revenue Scotland and Tax Powers Act 2014.

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