Revenue Scotland has now published the outcome of its recent consultation on options for improving its guidance for determining the tax rate applicable to contaminated soils.
Following the consultation, Revenue Scotland has added a new section of guidance to the current SLfT guidance for determining the tax rate applicable to waste soils. The new guidance requires that in addition to meeting the requirements of the ‘General guidance’, a load of waste soils must have been classed as non-hazardous under WM3 for it to be chargeable at the lower rate of SLfT. The guidance requires Landfill Operators to obtain and retain evidence of WM3 classification of waste soils disposed of at their site on or after 1 October 2015.
The guidance at SLfT 2006 gives direction under Section 14(3) of the Landfill Tax (Scotland) Act 2014 of the terms under which qualifying materials containing a small amount of non-qualifying material may be treated as wholly qualifying material and charged at the lower rate of SLfT.