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Commentary

V20.308 Discounting water

Part V20 Landfill tax

A site operator can apply to Revenue Scotland in writing to discount the water content of waste where the water:

  1. Ìý

    •ÌýÌýÌýÌý has been added to allow transportation for disposal, or

  2. Ìý

    •ÌýÌýÌýÌý has been used for the extraction of minerals, or

  3. Ìý

    •ÌýÌýÌýÌý has arisen or been added, or both, in the course of an industrial process,

provided

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