A site is relevant for the purposes of SLfT if there is, or should be, a requirement to have a licence, permit or authorisation to allow disposals in or on the land under:
- The Pollution Prevention and Control (Scotland) Regulations 2012 (as amended);
- The Landfill (Scotland) Regulations 2003 (as amended);
- Part II of the Environmental Protection Act 1990 (as amended); and
- Regulations made under section 18 of the Regulatory Reform (Scotland) Act 2014 (note: this section was commenced on 30 June 2014 but regulations have not yet been made).
Waste disposed of to landfill at an unauthorised landfill site (that is, illegal dumping) is a taxable disposal for the purposes of SLfT.
Ref ID
SLfT1005
Archive Date
Last updated