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Commentary

V20.303 Prescribed activities

Part V20 Landfill tax

Under the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 (SSI 2014/367), as amended by the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2022 (SSI 2022/233) the following landfill site activities are to be treated as disposals1:

  1. Ìý

    •ÌýÌýÌýÌý the use of material to cover the disposal area during a short-term cessation of landfill disposal activities

  2. Ìý

    •ÌýÌýÌýÌý the use of material to create or maintain a temporary haul road (but not permanent

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