Terminology and Exemptions

Terminology and Exemptions

A series of guidance notes have been published on landfill tax - “Revenue and Customs Briefs” – will Revenue Scotland produce similar documents that mirror the position in the rest of the UK?

There are similarities between UK Landfill Tax and SLfT. However, they are two different taxes and Revenue Scotland has published guidance for SLfT, which is available on the Revenue Scotland website. HMRC briefs are specific to UK Landfill Tax, which is a UK tax, and so will not be relevant to landfill operators in Scotland.

Can waste soils found to contain trace amounts of asbestos be deemed to have only a small amount of non-qualifying material?

Full guidance is available at SLfT2006.

What is the definition of 'small amounts' of non-qualifying material in mainly qualifying material?

See SLfT2006 for guidance on qualifying materials that contain small amounts of non-qualifying materials.

What will happen to HMRC agreements for exempt material and discounted waste streams?

Any exemptions previously agreed with HMRC will have lapsed from 1 April 2015 and will not apply to SLfT. See the 'Forms' section of the SLfT area of the website for details of how to apply for pre-disposal liability rulings. Please contact Revenue Scotland if you have any queries on exemptions or materials qualifying at the lower rate which are not covered by these forms or the guidance.