# The Scottish Landfill Tax (Exemption Certificates) Order 2015, 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) 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;
(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.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026694/article/3 (the official version)
Page: https://openlegislation.uk/draft-scottish-landfill-tax-exemption-certificates-order-2015/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.