Article 3 Exemption certificates

(1)

Revenue Scotland may issue an exemption certificate to—

(a)

a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9)^f1 of the 1990 Act;

(b)

SEPA, insofar as it exercises its waste removal powers under regulation 57 of the Pollution Prevention and Control (Scotland) Regulations 2012^f2;

(c)

a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or

(d)

any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.

(2)

A disposal is not a taxable disposal if—

(a)

it is made by an exemption certificate holder (or a person on the holder’s behalf); and

(b)

the disposal is made in accordance with the relevant exemption certificate.

Annotations

f1: Section 59 was amended by the Regulatory Reform (Scotland) Act 2014 (asp 3), schedule 3, paragraph 11(3).
f2: S.S.I. 2012/360. In terms of regulation 10 of that instrument, SEPA is designated as the competent authority responsible for carrying out the obligations arising from the Industrial Emissions Directive (Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control) (recast)).