# The Scottish Landfill Tax (Administration) Amendment Regulations 2015 Draft 2015, ISBN 9780111026526 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. Made under: Landfill Tax (Scotland) Act 2014 (Section 15, Section 18, Section 19, Section 20, Section 25) PDFs: Printed copy https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015/pdf/sdsi_9780111026526_en.pdf; Draft Policy Note https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015/pdf/sdsipn_9780111026526_en.pdf ## Introductory text 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 2014 and all other powers enabling them to do so. In accordance with section 41(2)(ba) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament. ## 1 Citation 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. ## 2 Amendments of Regulations The Scottish Landfill Tax (Administration) Regulations 2015 are amended as follows. ## 3 Amendment of regulation 2 In regulation 2(1)— (a) after ““transfer note” means” insert “a”; and (b) for ““transfer site”” substitute ““transfer station””. ## 4 Amendment 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”. ## 5 Amendment of regulation 17 In regulation 17(2)(a)— (a) after “comprised in it” insert “would be”; and (b) after “(i)” omit “would be”. ## 6 Amendment of regulation 24 In regulation 24(2)(b)(ii), after “under” insert “section”. ## 7 Amendment 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). ## 8 Amendment 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 2014”. ## 9 Amendment of regulation 36 In regulation 36(2), omit the words from “; and” to the end. ## 10 New 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.”. ## 11 New 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. --- Source: https://www.legislation.gov.uk/sdsi/2015/9780111026526 (the official version) Page: https://openlegislation.uk/draft-scottish-landfill-tax-administration-amendment-regulations-2015 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.