# Scotland Act 1998, Section 80K: Tax on disposals to landfill


(1) A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2) A disposal is a disposal to landfill if—
(a) it is a disposal of material as waste, and
(b) it is made by way of landfill.

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Source: https://www.legislation.gov.uk/ukpga/1998/46/section/80K (the official version)
Page: https://openlegislation.uk/scotland-act-1998/section-80K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.