Landfill Tax (Scotland) Act 2014 section 6

Prescribed landfill site activities to be treated as disposals

Section 6 gives the Scottish Ministers the power to prescribe certain activities at landfill sites that will be treated as taxable disposals of waste, even if they would not otherwise count as disposals.

• The Scottish Ministers can, by order, prescribe specific landfill site activities — such as using, dealing with, storing, or simply having material at a landfill site — that will be treated as taxable disposals of waste by way of landfill.
• Once an activity is prescribed, it is automatically treated as a disposal of the material involved as waste, made by way of landfill, at that landfill site — triggering a potential landfill tax charge.
• The order prescribing an activity may include conditions, such as whether the activity takes place in a designated area of the site, or whether information requirements about the activity or materials have been complied with.
• An order under this section has broad scope and may modify any existing legislation, including the Landfill Tax (Scotland) Act 2014 itself.