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Scottish Landfill Tax (Qualifying Material) Order 2016 (S.S.I. No. 93 of 2016).

Country/Territory
United Kingdom
Territorial subdivision
Scotland
Document type
Regulation
Date
2016
Source
FAO, FAOLEX
Subject
Land & soil, Waste & hazardous substances
Keyword
Soil pollution/quality Environmental fees/charges Waste disposal Solid waste Waste management
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

This Order, made under section 13(4) and 14(7) of the Landfill Tax (Scotland) Act 2014, provides that, subject to specified conditions e, the material listed in column 2 of the Schedule is qualifying material for the purposes of the lower rate of Scottish landfill tax. The Order provides for conditions that must be met in relation to material that consists of fines where a loss on ignition test in accordance with guidance published by Revenue Scotland must be carried out.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Implements

Landfill Tax (Scotland) Act 2014 (2014 asp 2).

Legislation | United Kingdom | 2014

Keyword: Soil conservation/soil improvement, Soil pollution/quality, Environmental fees/charges, Waste disposal, Solid waste, Tax/levy, Registration, Data collection/reporting, Waste management

Source: FAO, FAOLEX