{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014.json",
  "id": "asp/2014/2",
  "title": "Landfill Tax (Scotland) Act 2014",
  "short_title": "Landfill Tax (Scotland) Act 2014",
  "long_title": "An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.",
  "citation": "2014 asp 2",
  "type": "asp",
  "year": "2014",
  "number": "2",
  "version": "current",
  "date": "2014-01-21",
  "revised": true,
  "valid_from": "2015-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Scottish landfill tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "The tax",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Overview",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Key concepts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/taxable-disposals",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxable disposals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Charge to tax",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-3",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/taxable-disposals"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Disposal of material as waste",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/taxable-disposals"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Disposal by way of landfill",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/taxable-disposals"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Prescribed landfill site activities to be treated as disposals",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-6",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/taxable-disposals"
    },
    {
      "path": "part/2/crossheading/exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Material removed from water",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-7",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/exemptions"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Material resulting from mining and quarrying",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-8",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/exemptions"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Disposal of qualifying material at former quarries",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-9",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/exemptions"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Pet cemeteries",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-10",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/exemptions"
    },
    {
      "path": "part/2/crossheading/power-to-vary-what-is-a-taxable-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary what is a taxable disposal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Taxable disposals: power to vary",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-11",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/power-to-vary-what-is-a-taxable-disposal"
    },
    {
      "path": "part/2/crossheading/landfill-sites-and-operators-of-landfill-sites",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill sites and operators of landfill sites",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Landfill sites and operators of landfill sites",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-12",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/landfill-sites-and-operators-of-landfill-sites"
    },
    {
      "path": "part/2/crossheading/calculation-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Amount of tax",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-13",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/calculation-of-tax"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Qualifying material: special provisions",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/calculation-of-tax"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Weight of material disposed of",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/calculation-of-tax"
    },
    {
      "path": "part/2/crossheading/persons-liable-to-pay-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons liable to pay tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Liability to pay tax",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-16",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/persons-liable-to-pay-tax"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Liability of controllers of landfill sites",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-17",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/persons-liable-to-pay-tax"
    },
    {
      "path": "part/2/crossheading/credit",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Credit: general",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-18",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/credit"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Credit: bad debts",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/credit"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Credit: bodies concerned with the environment",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/credit"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/taxable-activities",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxable activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Taxable activities",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-21",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/taxable-activities"
    },
    {
      "path": "part/3/crossheading/registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Registration",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-22",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/registration"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Information required to keep register up to date",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-23",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/registration"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Publication of the register",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-24",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/registration"
    },
    {
      "path": "part/3/crossheading/accounting-for-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting for tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Accounting for tax and time for payment",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-25",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/accounting-for-tax"
    },
    {
      "path": "section/25A",
      "kind": "section",
      "number": "25A",
      "heading": "Form and content of returns",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-25A",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/accounting-for-tax"
    },
    {
      "path": "section/25B",
      "kind": "section",
      "number": "25B",
      "heading": "Communications from taxpayers to the Tax Authority",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-25B",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/accounting-for-tax"
    },
    {
      "path": "part/3/crossheading/time-of-disposal-where-invoice-issued",
      "kind": "crossheading",
      "number": null,
      "heading": "Time of disposal where invoice issued",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Time of disposal where invoice issued",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/time-of-disposal-where-invoice-issued"
    },
    {
      "path": "part/3/crossheading/adjustment-of-contracts",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment of contracts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Adjustment of contracts",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-27",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/adjustment-of-contracts"
    },
    {
      "path": "part/3/crossheading/evidence-about-tax-status",
      "kind": "crossheading",
      "number": null,
      "heading": "Evidence about tax status",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Evidence about tax status",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/evidence-about-tax-status"
    },
    {
      "path": "part/3/crossheading/recovery-of-overpaid-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of overpaid tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Recovery of overpaid tax",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/recovery-of-overpaid-tax"
    },
    {
      "path": "part/3/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Information: material at landfill sites",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-30",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/information"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Information: site restoration",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-31",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/information"
    },
    {
      "path": "part/3/crossheading/record-keeping",
      "kind": "crossheading",
      "number": null,
      "heading": "Record keeping",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Records: registrable persons",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-32",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/record-keeping"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Records: material at landfill sites",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/record-keeping"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "General and interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/crossheading/the-tax-authority",
      "kind": "crossheading",
      "number": null,
      "heading": "The Tax Authority",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "The Tax Authority",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-34",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/the-tax-authority"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Delegation of functions to SEPA",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/crossheading/the-tax-authority"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Review and appeal",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-36",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/crossheading/the-tax-authority"
    },
    {
      "path": "part/4/crossheading/application-of-act-to-partnerships-groups-of-companies-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Act to partnerships, groups of companies etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Partnership, bankruptcy, transfer of business etc.",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-37",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-act-to-partnerships-groups-of-companies-etc"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Groups of companies",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-38",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-act-to-partnerships-groups-of-companies-etc"
    },
    {
      "path": "part/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-39",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/interpretation"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/5/crossheading/ancillary-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Ancillary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Ancillary provision",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-40",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/ancillary-provision"
    },
    {
      "path": "part/5/crossheading/subordinate-legislation",
      "kind": "crossheading",
      "number": null,
      "heading": "Subordinate legislation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Subordinate legislation",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-41",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/subordinate-legislation"
    },
    {
      "path": "part/5/crossheading/crown-application",
      "kind": "crossheading",
      "number": null,
      "heading": "Crown application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Crown application",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-42",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/crown-application"
    },
    {
      "path": "part/5/crossheading/commencement-and-short-title",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and short title",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-43",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/commencement-and-short-title"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Short title",
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-44",
      "extent": null,
      "status": null,
      "parent": "part/5/crossheading/commencement-and-short-title"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-01-22",
      "size": 377458,
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/pdf/asp_20140002_en.pdf",
      "source_url": "https://www.legislation.gov.uk/asp/2014/2/pdfs/asp_20140002_en.pdf"
    },
    {
      "title": "Explanatory Note",
      "main": false,
      "language": null,
      "date": "2014-08-28",
      "size": 1801166,
      "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/pdf/aspen_20140002_en.pdf",
      "source_url": "https://www.legislation.gov.uk/asp/2014/2/pdfs/aspen_20140002_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 69,
  "changes_made_to_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/changes/by-it.json",
  "instruments_made_under": 15,
  "instruments_made_under_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/2",
    "retrieved_at": "2026-10-29T20:14:18.478874+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."
}