{
  "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015",
  "json_url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015.json",
  "id": "sdsi/2015/9780111026694",
  "title": "The Scottish Landfill Tax (Exemption Certificates) Order 2015",
  "short_title": "Scottish Landfill Tax (Exemption Certificates) 2015",
  "long_title": "This Order comes into force on 1st April 2015. It provides that exemption certificates may be issued by Revenue Scotland to the Scottish Environment Protection Agency, Scottish local authorities and other bodies who have powers to remove illegally or improperly deposited waste. In terms of the Order, disposals of illegally deposited waste at an authorised landfill site are not chargeable to Scottish landfill tax under the Landfill Tax (Scotland) Act 2014, if made in accordance with an exemption certificate.",
  "citation": "Draft 2015, ISBN 9780111026694",
  "type": "sdsi",
  "year": "2015",
  "number": "9780111026694",
  "version": "current",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Exemption certificates",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Conditions of exemption certificates",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Statement of tax otherwise due",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
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      "language": null,
      "date": "2015-02-26",
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      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/pdf/sdsi_9780111026694_en.pdf",
      "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026694/pdfs/sdsi_9780111026694_en.pdf"
    },
    {
      "title": "Draft Policy Note",
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      "language": null,
      "date": "2015-02-26",
      "size": 38527,
      "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/pdf/sdsipn_9780111026694_en.pdf",
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    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "asp/2014/2",
      "title": "Landfill Tax (Scotland) Act 2014",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
      "provisions": [
        "section/11"
      ]
    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026694",
    "retrieved_at": "2026-10-30T15:35:08.795893+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}