Revenue Scotland and Tax Powers Act 2014 section Schedule 4, paragraph 10

Amendments to the Landfill Tax (Scotland) Act 2014

Schedule 4, paragraph 10 sets out a series of amendments to the Landfill Tax (Scotland) Act 2014, replacing certain terminology, introducing new requirements for tax returns and communications, and repealing provisions that are now covered by the Revenue Scotland and Tax Powers Act 2014.

• The term "authorised person" is replaced throughout by "designated officer," with the meaning provided by the Revenue Scotland and Tax Powers Act 2014.
• New sections are inserted requiring landfill tax returns and communications to the Tax Authority to be in the form, content, and manner specified by the Tax Authority (Revenue Scotland).
• Several existing provisions — covering time of disposal on invoicing, evidence about tax status, recovery of overpaid tax, record keeping, delegation to SEPA, and review and appeal — are repealed, as these matters are now dealt with under the RSTPA 2014.
• The Tax Authority for landfill tax purposes is changed from the Scottish Ministers to Revenue Scotland, and regulations about the weight of materials disposed of may now include provision for penalties for non-compliance.

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