{
  "url": "https://openlegislation.uk/scottish-landfill-tax-exemption-certificates-order-2015/article-3",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-exemption-certificates-order-2015/article-3.json",
  "legislation": "ssi/2015/151",
  "legislation_title": "The Scottish Landfill Tax (Exemption Certificates) Order 2015",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-exemption-certificates-order-2015",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Exemption certificates",
  "text": "(1) Revenue Scotland may issue an exemption certificate to—\n(a) a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act;\n(b) SEPA, insofar as it exercises its waste removal powers under regulation 62 of the Environmental Authorisations (Scotland) Regulations 2018;\n(c) a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or\n(d) any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.\n(2) A disposal is not a taxable disposal if—\n(a) it is made by an exemption certificate holder (or a person on the holder’s behalf); and\n(b) the disposal is made in accordance with the relevant exemption certificate.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.4.2015, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 59 was amended by the Regulatory Reform (Scotland) Act 2014 (asp 3), schedule 3, paragraph 11(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/151/article/3",
    "retrieved_at": "2026-10-28T21:29:54.695613+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."
}