Scottish Statutory Instrument SI 2015/3 United Kingdom

The Scottish Landfill Tax (Administration) Regulations 2015

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Responsible Person5 Operator1 Any Person1

Other Acts binding the same actors

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

Responsible Person — also bound by 115 other Acts
MH(CT)(S)A 2003 30 duties
Operator — also bound by 803 other Acts
Any Person — also bound by 2684 other Acts

What it requires

Regulations 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.004 Changes in particulars Regulated
  • Notify Revenue Scotland of changes to registration details within 30 daysResponsible Person
s.010 Making of returns Regulated
  • File landfill tax returns to Revenue Scotland within 44 daysResponsible Person
s.012 Non-disposal areas Regulated
  • Designate and manage non-disposal areas for non-waste materialOperator
s.028 Qualifying contributions Regulated
  • Keep records of qualifying landfill tax contributionsAny Person
s.036 Basic method Regulated
  • Weigh waste material at the time of disposalResponsible Person
s.037 Specified methods Regulated
  • Use specified weight determination rules published by Revenue ScotlandResponsible Person
s.038 Agreed methods Regulated
  • Determine waste weight using agreed alternative method if you have a written agreement with Revenue ScotlandResponsible Person
33 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Notification of liability to be registered
s.005 Notification of cessation of taxable activities
s.006 Transfer of a going concern
s.007 Representation of unincorporated body
s.008 Bankruptcy or incapacity of registrable persons
s.009 Interpretation
s.011 Payment of tax
s.013 Interpretation
s.014 Scope
s.015 Claims in returns
s.016 Payments in respect of credit
s.017 Entitlement to credit
s.018 Interpretation
s.019 Scope
s.020 Amount of credit
s.021 Evidence required in support of claim
s.022 Records required to be kept
s.023 Attribution of payments
s.024 Repayment of credit
s.025 Writing off debts
s.026 Interpretation and general provisions
s.027 Entitlement to credit
s.029 Bodies eligible for approval
s.030 Obligations of approved bodies
s.031 Functions of the regulatory body
s.032 Functions of Revenue Scotland
s.033 Repayment of credit
s.034 Contents of a landfill invoice
s.035 Scope
s.036 Weigh bridges
s.039 Penalties

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