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Commentary

V20.302 Scope of Scottish landfill tax

Part V20 Landfill tax

Landfill tax is due in Scotland on material disposed of:

  1. Ìý

    •ÌýÌýÌýÌý as waste

  2. Ìý

    •ÌýÌýÌýÌý by way of landfill

  3. Ìý

    •ÌýÌýÌýÌý at a landfill site

unless that material is specifically exempt or outside the scope of the tax.

It should be noted that the scope of SLfT is not limited to disposals

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