What counts as a disposal by way of landfill under section 5 of the Landfill Tax (Scotland) Act 2014?

A disposal by way of landfill occurs when material is deposited on, into, or under the surface of land. This includes surface deposits intended to be covered with earth and underground deposits in cavities such as caverns or mines. It applies whether or not the material was placed in a container before being deposited.

When does the taxable disposal occur if waste is placed on land and later covered with earth?

The taxable disposal occurs at the moment the material is deposited on the surface, not when it is later covered with earth. This timing rule prevents operators from deferring the Scottish Landfill Tax charge by delaying the covering of deposited waste, ensuring the tax is due based on the original deposit date.

Does the definition of land for Scottish Landfill Tax include coastal or tidal areas?

Yes, the definition of land includes land covered by water, provided it is above the low water mark of ordinary spring tides. This means deposits made in tidal or coastal areas within Scotland can still fall within the scope of Scottish Landfill Tax under section 5 of the 2014 Act.

Can the Scottish Ministers change the definition of landfill disposal?

Yes, the Scottish Ministers have the power to vary the meaning of landfill disposal by order. This order-making power is broad enough to modify any enactment, including the Landfill Tax (Scotland) Act 2014 itself, providing flexibility to adjust the scope of the tax as circumstances require.

Landfill Tax (Scotland) Act 2014 section 5

Disposal by way of landfill

Section 5 defines what counts as a "disposal by way of landfill" for the purposes of Scottish Landfill Tax.

Material is disposed of by way of landfill if it is deposited on, into, or under the surface of land, whether or not it is placed in a container first.
Underground deposits count as landfill whether the material is covered with earth afterwards or placed in a cavity such as a cavern or mine.
Where material is deposited on the surface with a view to being covered with earth, the taxable disposal occurs at the point of deposit, not when it is later covered.
The Scottish Ministers have the power to vary the meaning of landfill disposal by order, including modifying existing legislation.

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