Scotland Act 1998
Tax on disposals to landfill
Tax on disposals to landfill
- Jurisdiction
- United Kingdom of Great Britain and Northern Ireland
- Provision
- 80K
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source1 A tax charged on disposals to landfill made in Scotland is a devolved tax. 2 A disposal is a disposal to landfill if— a it is a disposal of material as waste, and b it is made by way of landfill.
Source record
Source and verification
Scotland Act 1998 · legislation.gov.uk · Retrieved 17 August 2026.
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