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The Scottish Landfill Tax (Administration) Amendment Regulations 2015

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2015, ISBN 9780111026526

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before the Scottish Parliament under section 41(2)(ba) of the Landfill Tax (Scotland) Act 2014, for approval by resolution of the Scottish Parliament.

Landfill Tax

Made 2015

Coming into force 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 15(1), 18, 19, 20 and 25 of the Landfill Tax (Scotland) Act 2014f1 and all other powers enabling them to do so.

In accordance with section 41(2)(ba)f2 of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Annotations to the whole text

Footnotes

f1

2014 asp 2. Section 15 was amended by paragraph 10(2)(c) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).

f2

Section 41(2)(ba) was inserted by paragraph 10(18)(a)(i) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014.

Contents

  1. 1Citation and commencement
  2. 2Amendments of Regulations
  3. 3Amendment of regulation 2
  4. 4Amendment of regulation 11
  5. 5Amendment of regulation 17
  6. 6Amendment of regulation 24
  7. 7Amendment of regulation 26
  8. 8Amendment of regulation 29
  9. 9Amendment of regulation 36
  10. 10New regulation 36A
  11. 11New regulation 39
  12. Signature
  13. Explanatory note

1Citation and commencement

(1)

These Regulations may be cited as the Scottish Landfill Tax (Administration) Amendment Regulations 2015.

(2)

These Regulations come into force on 1st April 2015.

2Amendments of Regulations

The Scottish Landfill Tax (Administration) Regulations 2015f1 are amended as follows.

3Amendment of regulation 2

In regulation 2(1)—

(a)

after ““transfer note” means” insert “a”; and

(b)

for ““transfer site”” substitute ““transfer station””.

4Amendment of regulation 11

In Regulation 11(7), for “See section 74 of the RSTP Act for the taxpayer’s right to amend a return and sections 100 to 103” substitute “See section 83 of the RSTP Act for the taxpayer’s right to amend a return and sections 109 to 112”.

5Amendment of regulation 17

In regulation 17(2)(a)—

(a)

after “comprised in it” insert “would be”; and

(b)

after “(i)” omit “would be”.

6Amendment of regulation 24

In regulation 24(2)(b)(ii), after “under” insert “section”.

7Amendment of regulation 26

In regulation 26—

(a)

in paragraph (1), in the definition of “project”, for “promoting or engaged in” substitute “furthering the progress of”;

(b)

after paragraph (2)(b), insert “or”; and

(c)

in paragraph (2), omit the words from “the body” in sub-paragraph (c) to “where” in sub-paragraph (d).

8Amendment of regulation 29

In regulation 29—

(a)

after paragraph (9)(n), omit “or”; and

(b)

at the end of paragraph (9) insert—

“or;

(p)

any remedial action required to be carried out under section 41 of the Regulatory Reform (Scotland) Act 2014f1”.

9Amendment of regulation 36

In regulation 36(2), omit the words from “; and” to the end.

10New regulation 36A

After regulation 36, insert—

“Weigh bridges

36A.
(1)

Weighing required by regulation 36 is to be carried out by way of a weigh bridge which complies with applicable weights and measures legislation.

(2)

Where a weigh bridge is available either on a landfill site or within close enough proximity of a site so as not in the opinion of Revenue Scotland to incur unreasonable costs on the operator, then that weigh bridge must be used to weigh all disposals.

(3)

Where the weigh bridge customarily used by the registrable person has broken down and in the opinion of Revenue Scotland the use of any other weigh bridge would incur unreasonable cost for the registrable person, that person must contact Revenue Scotland in order to make alternative arrangements for weighing disposals.”.

11New regulation 39

After regulation 38, insert—

“Penalties

39.
(1)

Where—

(a)

material has not been weighed in accordance with this Part;

(b)

a tax return is made in respect of the disposal of that material; and

(c)

there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),

the registrable person is liable for a penalty in accordance with paragraph (2).

(2)

Where paragraph (1) applies, any statement in the tax return regarding the weight of the material is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.”.

Signature

Name

A member of the Scottish Government

St Andrew’s House,

Edinburgh

Date

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015. Regulations 10 and 11 make provision for the purposes of the Scottish landfill tax in relation to weigh bridges for weighing material intended for landfill. The other regulations make minor correcting amendments to the Scottish Landfill Tax (Administration) Regulations 2015.