| Guvnor

Enforced by: Revenue Scotland
Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 803 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Air Navigation Order 2016 65 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.031 Information: site restoration Regulated

Notify Tax Authority before starting landfill site restorationOperator

45 other provisions — procedural and definitional

s.001 The tax

s.002 Overview

s.003 Charge to tax

s.004 Disposal of material as waste

s.005 Disposal by way of landfill

s.006 Prescribed landfill site activities to be treated as disposals

s.007 Material removed from water

s.008 Material resulting from mining and quarrying

s.009 Disposal of qualifying material at former quarries

s.010 Pet cemeteries

s.011 Taxable disposals: power to vary

s.012 Landfill sites and operators of landfill sites

s.013 Amount of tax

s.014 Qualifying material: special provisions

s.015 Weight of material disposed of

s.016 Liability to pay tax

s.017 Liability of controllers of landfill sites

s.018 Credit: general

s.019 Credit: bad debts

s.020 Credit: bodies concerned with the environment

s.021 Taxable activities

s.022 Registration

s.023 Information required to keep register up to date

s.024 Publication of the register

s.025 Accounting for tax and time for payment

s.025 Form and content of returns

s.025 Communications from taxpayers to the Tax Authority

s.026 Time of disposal where invoice issued

s.027 Adjustment of contracts

s.028 Evidence about tax status

s.029 Recovery of overpaid tax

s.030 Information: material at landfill sites

s.032 Records: registrable persons

s.033 Records: material at landfill sites

s.034 The Tax Authority

s.035 Delegation of functions to

s.036 Review and appeal

s.037 Partnership, bankruptcy, transfer of business etc.

s.038 Groups of companies

s.039 Interpretation

s.040 Ancillary provision

s.041 Subordinate legislation

s.042 Crown application

s.043 Commencement

s.044 Short title

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument

Account for Scottish Landfill Tax

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Landfill Tax (Scotland) Act 2014

Does it bind you?

Other Acts binding the same actors

What it requires

Help complying