Non-disposal area

If you intend to deposit waste in a non-disposal area you must notify Revenue Scotland.

Overview of Liability Ruling

A Non-disposal area is an area of your site which Revenue Scotland can designate for the non-taxable use of waste.

If you are planning to apply for a Non disposal area we recommend that you contact SEPA to ensure that the introduction of a Non-disposal area is acceptable under the terms of your permit or authorisation. You may also require planning permission.

We can require you to designate more than one non-disposal area (to allow storage of different types of waste or activities such as sorting and recycling). We may also require you to use a non-disposal area for one particular use or for a number of uses. In these situations we will require you to identify clearly the quantities and type of material which relate to the different uses.

Before you apply

Before you apply you'll need the Registration for Scottish Landfill Tax and supporting documentation for the new non-disposal area:

  • identify the non-disposal area(s) on a scale plan of the landfill site
  • a copy of the sit embankment plan
  • confirm the date the you wish the non-disposal area comes into operation
  • confirm material details: - specify the intended use, the length of time and the type of material which will be temporarily deposited in the areas
  • clearly set the boundaries of the area on the site plan(s)

Changes to an existing agreement

  • registration for Scottish Landfill Tax
  • indicate the information in your existing notification is correct and complete
  • supply details of the change you wish to make to your NDA 

If you are a landfill site operator who already holds an agreement for a non-disposal area, from time to time we may contact you to confirm the details provided on your original application remain current and correct.

How to apply for a non-disposal Area or make a change to an existing NDA agreement

Applications for a non-disposal area are sent through the Scottish Electronic Tax System.

Apply for non-disposal area

Once we receive your application

  • you will receive an email confirmation of receipt to your registered email address, with a case reference number
  • applications will be reviewed within 25 days of receipt
  • if your application is incomplete or additional details are required we will request the necessary documents / information
  • you will be informed of the outcome of your application via email with an electronic letter

How to correct errors, provide additional information or progress check your application

Contact with details including your application case number from confirmation of submission email or send a secure message through SETS.

Should you operate a non-disposal area without notifying us, then you may be liable to pay Scottish Landfill Tax on the materials deposited in and/or removed from this area. Should you no longer require to operate an NDA please notify Revenue Scotland.



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