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Home / De-Voil /Part V20 Landfill tax /Division V20.1B Scottish landfill tax /Calculating Scottish landfill tax liability / V20.309 Non-disposal area (NDA)

V20.309 Non-disposal area (NDA)

Part V20 Landfill tax

Increasingly, landfill site operators carry out other waste management processes on their premises. Revenue Scotland requires site operators to notify them in writing of areas designated as NDAs¹. The

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

V16.870 Changes to the VAT second-hand margin scheme

V4.406 Fuel and power

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V2.137 Liability to VAT registration when business transferred as a going concern

VATA 1994 Sch 8

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

275 Customs: export procedures

V3.158 Value—price discounts and rebates

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V2.226 Business transferred as a going concern (TOGC)

V2.189Y Group VAT registration—conditions

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V1.293 What is a motor car for VAT purposes?