HM Revenue and Customs Brief 6/12
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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 UK’s 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
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
No action is required by landfill site operators in Scotland
or elsewhere in the UK and no additional burden will be placed upon
A copy of the draft
legislation (PDF 207K) (Opens new window) is available on the
If you have any questions about this change, please contact
the Excise and Customs Helpline on Tel 0845 010 9000.
About the Author
© Crown Copyright 2012.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2012-03-01 09:30:11 in Tax Articles