Article 3 Exemption certificatesI1

Scotland

(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)^f1 of the 1990 Act;

(b)

SEPA, insofar as it exercises its waste removal powers under F1regulation 62 of the Environmental Authorisations (Scotland) Regulations 2018;

(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.

Annotations

F1: Words in art. 3(1)(b) substituted (1.11.2025) by The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 22 para. 31 (with sch. 23)

f1: Section 59 was amended by the Regulatory Reform (Scotland) Act 2014 (asp 3), schedule 3, paragraph 11(3).