SLfT3010 - Exemption Certificates – clearing up unauthorised disposals

SLfT3010 - Exemption Certificates – clearing up unauthorised disposals

The Scottish Parliament has passed secondary legislation (The Scottish Landfill Tax (Exemption Certificates) Order 2015) which gives us the power to provide local authorities, SEPA and other authorities that exercise removal powers in The Environmental Protection Act 1990 (and similar legislation) with an exemption for any SLfT liability that may arise from the clear-up of a site following an unauthorised disposal (for example in the cases of illegal dumping and fly tipping).

Further guidance will be provided here shortly on such exemption certificates.