Landfill Tax (Scotland) Act 2014 section 9

Disposal of qualifying material at former quarries

Section 9 provides an exemption from landfill tax for disposals of qualifying material used to refill quarries, subject to specific planning and licensing conditions.

• Disposals consisting entirely of qualifying material made at a qualifying landfill site are not taxable disposals.
• A qualifying landfill site must be a current or former quarry, required by planning permission to be wholly or partially refilled, and its waste authorisation must permit only qualifying material.
• For quarries that existed and ceased operations before 1 October 1999, the planning requirement to refill must have been imposed on or before that date.
• Where the waste authorisation does not yet restrict disposals to qualifying material only, it is treated as meeting the requirement for up to two years while a variation application is pending.

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