What parliamentary procedures apply to subordinate legislation under section 41 of the Landfill Tax (Scotland) Act 2014?

Section 41 establishes three procedures: the affirmative procedure requiring advance parliamentary approval for significant orders such as the first tax rate order, the made affirmative procedure allowing orders to take immediate effect but lapsing after 28 sitting days without approval, and the negative procedure for all remaining orders and regulations.

Which orders under the Landfill Tax (Scotland) Act 2014 require the affirmative procedure?

Orders requiring the affirmative procedure include those varying the scope of taxable disposals under section 11, the first order setting standard and lower tax rates under section 13, regulations about weight of material under section 15(7), orders on landfill site controller liability under section 17, and orders amending primary legislation under specified provisions.

How does the made affirmative 28-day procedure work for Scottish landfill tax orders?

Under the made affirmative procedure, orders take effect immediately when laid before the Scottish Parliament but automatically lapse after 28 sitting days unless Parliament approves them by resolution. Days when Parliament is dissolved or in recess for more than four days are excluded from the count. Lapsing does not invalidate prior actions taken under the order.

Are commencement orders under the Landfill Tax (Scotland) Act 2014 subject to section 41 procedures?

No. Section 41 expressly excludes commencement orders made under section 43(2) from its procedural requirements. These orders, which bring provisions of the Act into force on dates chosen by the Scottish Ministers, are not subject to the affirmative, made affirmative, or negative procedures set out in section 41.

Landfill Tax (Scotland) Act 2014 section 41

Subordinate legislation

Section 41 sets out the rules governing how the Scottish Ministers may use their powers under the Act to make orders and regulations, including which parliamentary procedures apply to different types of subordinate legislation.

The Scottish Ministers may tailor orders and regulations for different situations and include any necessary transitional or supplementary provisions.
Certain key orders and regulations — such as the first order setting tax rates and orders varying what counts as a taxable disposal — require the affirmative procedure (advance parliamentary approval).
Some orders, including second or subsequent tax rate orders and orders expanding the definition of landfill disposal, take effect immediately but lapse after 28 sitting days unless the Scottish Parliament approves them.
All remaining orders and regulations under the Act are subject to the negative procedure, meaning they take effect unless the Parliament acts to annul them.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member