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Issued 28 Feb 2012

Landfill Tax: application to Scottish landfill sites

Who needs to read this?

Landfill site operators who are registered for Landfill Tax and operate landfill sites in Scotland.


Following the UKs adoption of the Integrated Pollution Prevention and Control Directive 96/61/EC, there was a phased transition as UK landfill sites moved from a regime of licences and resolutions to a system of permits introduced in the Pollution Prevention and Control Act ('PPCA') 1999.

The definition of a landfill site in Landfill Tax legislation cross refers to this environmental legislation. It was recognised that this site-by-site transition to permits would have a consequential impact on Landfill Tax provisions and, to deal with this situation, the PPCA amended Landfill Tax legislation from a date to be appointed by secondary legislation.

Landfill Tax legislation was duly amended and these amendments were brought into effect in England and Wales on 21 March 2000 and Northern Ireland on 17 January 2003. However, the necessary commencement order was not made in Scotland, thereby unintentionally taking each Scottish landfill site outside the scope of Landfill Tax from the date its permit took effect.

What is the change?

The Government has announced today that it will introduce legislation in Finance Bill 2012 to correct Landfill Tax legislation with retrospective effect from 21 March 2000. This measure will bring Landfill Tax legislation for Scottish sites into line with the rest of the UK.


No action is required by landfill site operators in Scotland or elsewhere in the UK and no additional burden will be placed upon them.


A copy of the draft legislation (PDF 207K) (Opens new window) is available on the Treasury website.

Further advice

If you have any questions about this change, please contact the Excise and Customs Helpline on Tel 0845 010 9000.

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Article Published/Sorted/Amended on Scopulus 2012-03-01 09:30:11 in Tax Articles

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