{
  "url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-3",
  "json_url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-3.json",
  "legislation": "sdsi/2015/9780111026694",
  "legislation_title": "The Scottish Landfill Tax (Exemption Certificates) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Exemption certificates",
  "text": "(1) Revenue Scotland may issue an exemption certificate to—\n(a) a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act;\n(b) SEPA, insofar as it exercises its waste removal powers under regulation 57 of the Pollution Prevention and Control (Scotland) Regulations 2012;\n(c) a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or\n(d) any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.\n(2) A disposal is not a taxable disposal if—\n(a) it is made by an exemption certificate holder (or a person on the holder’s behalf); and\n(b) the disposal is made in accordance with the relevant exemption certificate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 59 was amended by the Regulatory Reform (Scotland) Act 2014 (asp 3), schedule 3, paragraph 11(3)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026694/article/3",
    "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."
}