# Landfill Tax (Scotland) Act 2014, Section 3: Charge to tax


(1) Tax is to be charged on a taxable disposal made in Scotland.
(2) A disposal is a taxable disposal if—
(a) it is a disposal of material as waste (see section 4),
(b) it is made by way of landfill (see section 5), and
(c) it is made at a landfill site (see section 12).
(3) For the purposes of subsection (2)(c), a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.

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Source: https://www.legislation.gov.uk/asp/2014/2/section/3 (the official version)
Page: https://openlegislation.uk/landfill-tax-scotland-act-2014/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.