The Scottish Landfill Tax (Administration) Regulations 2015

[^key-1de1567700b110553a66b2cec3de2cab]: Reg. 35 in force at 1.4.2015, see reg. 1(2)

[^key-cbaaa337201b9627f90da5eb154e7fff]: Reg. 37 in force at 1.4.2015, see reg. 1(2)

[^key-bcdb16ed5bf3d8c2952869c51ab68571]: Reg. 36A inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 10

[^key-a10746a1c9e8f919771f1c03f82189fd]: Reg. 39 inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 11

[^key-889fda7292e189e0653a5f39ab127fbd]: Word in reg. 2(1) inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 3(a)

[^key-d00e4fd37a2d258de014bffff5e1d6c7]: Words in reg. 2(1) substituted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 3(b)

[^key-95f6f3c6932ab1f755111b912c09ed87]: Words in reg. 11(7) substituted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 4

[^key-cdb361e87a514f40d94be380a12d3978]: Words in reg. 17(2)(a) inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 5(a)

[^key-81e6a245a0c21c29185cbcf6f9ccc62b]: Words in reg. 17(2)(a) omitted (1.4.2015) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 5(b)

[^key-f5c8d7fe6732c2b5e7a02efe9fa6d129]: Word in reg. 24(2)(b)(ii) inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 6

[^key-ff1f7b31bc54dfbcf6d10de0e479bc9f]: Words in reg. 26(1) substituted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 7(a)

[^key-b1bfbb1990b1db6c1e1c2d8791f8cdf9]: Word in reg. 26(2)(b) inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 7(b)

[^key-f0ddef82ea43e44246a117118185a596]: Words in reg. 26(2) omitted (1.4.2015) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 7(c)

[^key-8e92189dec5bb2993dd8e3af8542158a]: Word in reg. 29(9)(n) omitted (1.4.2015) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 8(a)

[^key-33dcc428d4f2622b6bff0d619940fdec]: Reg. 29(9)(p) and word inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 8(b)

[^key-e6652b468afd1054d2d37106646c34c5]: Words in reg. 36(2) omitted (1.4.2015) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 9

[^key-fab8ea09c2b82b741f2f10cc281be8d4]: Word in reg. 2(1) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 3

[^key-c0e32ce32ef15a9434210bdd7e1c814e]: Reg. 8(4)-(7) substituted for reg. 8(4) (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 4

[^key-317b125d18b8c9f601ed2a0bdcd63ae8]: Word in reg. 26(2) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(i)

[^key-ce71c8096f2f646d1dc942b0f35a272e]: Words in reg. 26(2)(a) omitted (29.5.2017) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(aa)(ii)

[^key-044ddc984bccde7498b20cbd9a2cd347]: Word in reg. 26(2)(a) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(bb)(ii)

[^key-33da01fd5512fb2800c3d1c4d345126c]: Words in reg. 26(2)(a) inserted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(cc)(ii)

[^key-ef398a0538f1808420e5b41235b9e90f]: Word in reg. 26(2)(b) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(aa)(iii)

[^key-5b7d4ee7f0803b00e6c7277e4a806fba]: Words in reg. 26(2)(b) inserted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 5(a)(bb)(iii)

[^key-712869461c3136f7c9b532636fc42fbc]: Words in reg. 28(1)(a) omitted (29.5.2017) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 6(a)

[^key-493b18c4574213d9c08a9b9d790fadfe]: Word in reg. 28(1)(b) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 6(b)

[^key-941f4c3ca1eb4960688f5b134eedca91]: Word in reg. 29(1)(b) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 7(a)

[^key-8d80ee541aefd959009fc7ab4e21e59d]: Words in reg. 29(5) omitted (29.5.2017) by virtue of The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 7(b)(i)

[^key-56794ce71e92d1b1cc7382942535c611]: Words in reg. 29(5)(b) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 7(b)(ii)

[^key-73c345445f5d6789981aa70941e97e93]: Words in reg. 30(1)(l) inserted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 8

[^key-5a8b6209fa45c4afdf10f058f8e31ad3]: Words in reg. 38(1)(a) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 9

[^key-07fe59cadde2a9a4afc02af96ab29de9]: Reg. 29(9)(m) substituted (1.9.2018) by The Environmental Authorisations (Scotland) Regulations 2018 (S.S.I. 2018/219), reg. 1, sch. 6 para. 17 (with reg. 78, sch. 5 para. 2)

[^key-d474f2f1e93c2b762f72205aa1ea50d0]: Reg. 29(9)(f)(g)(h) revoked (1.11.2025) by The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 21 para. 2 (with sch. 23)

[^key-101c7160567df4741f538f9635306f3e]: Reg. 29(9)(b)-(d) omitted (1.11.2025) by virtue of The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 22 para. 30 (with sch. 23)

[^key-d912d1ff8467a2b3e4c85a6245b08c6b]: Reg. 29(9)(i)-(l) omitted (1.11.2025) by virtue of The Environmental Authorisations (Scotland) Amendment Regulations 2025 (S.S.I. 2025/165), reg. 1(2), sch. 22 para. 30 (with sch. 23)

Weigh bridges

36A

• (1) Weighing required by regulation 36 is to be carried out by way of a weigh bridge which complies with applicable weights and measures legislation.

• (2) Where a weigh bridge is available either on a landfill site or within close enough proximity of a site so as not in the opinion of Revenue Scotland to incur unreasonable costs on the operator, then that weigh bridge must be used to weigh all disposals.

• (3) Where the weigh bridge customarily used by the registrable person has broken down and in the opinion of Revenue Scotland the use of any other weigh bridge would incur unreasonable cost for the registrable person, that person must contact Revenue Scotland in order to make alternative arrangements for weighing disposals.

Specified methods

Agreed methods

Penalties

39

• (1) Where—

• (a) material has not been weighed in accordance with this Part;

• (b) a tax return is made in respect of the disposal of that material; and

• (c) there is in consequence potential lost revenue (within the meaning of sections 187 to 190 of the RSTP Act),

the registrable person is liable for a penalty in accordance with paragraph (2).

• (2) Where paragraph (1) applies, any statement in the tax return regarding the weight of the material is deemed to be a deliberate inaccuracy for the purposes of section 182 of the RSTP Act and the penalty is to be calculated in accordance with section 183 of that Act.