Landfill Tax (Scotland) Act 2014 section 8

Material resulting from mining and quarrying

Section 8 provides an exemption from landfill tax for certain naturally occurring materials that arise from commercial mining or quarrying operations.

• Disposals of material from commercial mining or quarrying operations may be exempt from landfill tax if specific conditions are met
• The material must be naturally occurring and extracted from the earth during the course of those operations
• The material must not have undergone any non-qualifying process between extraction and disposal
• A non-qualifying process is one that is either separate from the mining or quarrying operations, or one that forms part of those operations but permanently alters the material's chemical composition

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