SLfT1006 - Liability to pay SLfT

SLfT guidance on who is liable to pay SLfT.

You are liable to pay SLfT on a taxable disposal if you are the permit or authorisation holder for a landfill site in Scotland. You will also be liable to pay SLfT on a taxable disposal if you should have had a permit or authorisation for the deposit. In other words, if you knowingly permit or carry out a disposal on an unauthorised site you will be liable to pay SLfT on that disposal.

If you operate a licensed or permitted landfill site in Scotland, any waste deposited in it, including waste which you have produced, will be liable to SLfT unless it is exempt from tax. This includes in-house sites where waste producers dispose of their own waste.

You must notify us of your intention to make taxable disposals and liability to be registered for tax within 30 days of first making taxable disposals, or forming the intention to make taxable disposals, whichever date is earlier (see SLfT4002).

Waste disposed of to landfill at an unauthorised landfill site (that is, illegal dumping) is a taxable disposal for the purposes of SLfT.

LT(S)A 2014 section 12

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