What power does section 40 of the Landfill Tax (Scotland) Act 2014 grant to Scottish Ministers?

Section 40 grants Scottish Ministers a broad power to make orders containing incidental, supplementary, consequential, transitional, transitory, or saving provisions. These orders support and give full effect to any provision of the Act, including the power to modify existing legislation and the Act itself.

Can orders made under section 40 amend primary legislation including the Landfill Tax (Scotland) Act 2014 itself?

Yes, orders made under section 40 can amend existing legislation, including the Landfill Tax (Scotland) Act 2014 itself. This is a significant power because it allows secondary legislation made by Ministers to alter primary legislation passed by the Scottish Parliament without requiring a new Act.

What types of provisions can Scottish Ministers make under the ancillary powers in section 40?

Ministers can make incidental and supplementary provisions for supporting matters, consequential provisions addressing knock-on effects on other legislation, transitional and transitory provisions managing changeovers between rules, and saving provisions preserving existing rights or obligations that might otherwise be lost.

Why is section 40 important for accountants advising landfill site operators in Scotland?

Section 40 means the detailed rules of the Scottish landfill tax may be adjusted through ministerial orders without new primary legislation. Accountants advising landfill operators should monitor not only the Act itself but also any orders made under it, as these can change reporting deadlines and operational requirements.

Landfill Tax (Scotland) Act 2014 section 40

Ancillary provision

Section 40 grants the Scottish Ministers a broad power to make additional orders that support, supplement, or follow from the provisions of the Landfill Tax (Scotland) Act 2014.

Scottish Ministers may make orders covering incidental, supplementary, consequential, transitional, transitory, or saving provisions related to the Act.
These orders can be made where Ministers consider them appropriate for giving full effect to any provision of the Act.
The power extends to modifying existing legislation, including the Landfill Tax (Scotland) Act 2014 itself.
This is a standard enabling provision that allows practical and technical adjustments without requiring a new Act of the Scottish Parliament.

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