{
  "url": "https://openlegislation.uk/scotland-act-2012/section-30",
  "json_url": "https://openlegislation.uk/scotland-act-2012/section-30.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "section/30",
  "kind": "section",
  "number": "30",
  "heading": "Scottish tax on disposals to landfill",
  "text": "(1) In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—\n“CHAPTER 4\nTax on disposals to landfill\nTax on disposals to landfill\n80K (1) A tax charged on disposals to landfill made in Scotland is a devolved tax.\n(2) A disposal is a disposal to landfill if—\n(a) it is a disposal of material as waste, and\n(b) it is made by way of landfill.”\n(2) Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/11/section/30",
    "retrieved_at": "2026-10-29T09:08:48.797797+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."
}