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Statutory Instruments of the Scottish Parliament |
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You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 No. 233 URL: http://www.bailii.org/scot/legis/num_reg/2022/ssi_2022233_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Order made by the Scottish Ministers and laid before the Scottish Parliament under section 41(3) of the Landfill Tax (Scotland) Act 2014 for approval by resolution of the Scottish Parliament within 28 days beginning with the day on which the Order was made, not taking into account periods of dissolution or recess for more than 4 days.
Scottish Statutory Instruments
Landfill Tax
Made
at 11.04 a.m. on 1st July 2022
Laid before the Scottish Parliament
at 2.30 p.m. on 1st July 2022
Coming into force
at 5.00 p.m. on 1st July 2022
The Scottish Ministers make the following Order in exercise of the powers conferred by section 6 of the Landfill Tax (Scotland) Act 2014( 1) and all other powers enabling them to do so.
1. This Order may be cited as the Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 and comes into force at 5.00 p.m. on 1 July 2022.
2. The Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014( 2) is amended in accordance with articles 3 and 4.
3. In article 2 (interpretation)—
(a) for the definition of “cell bund” substitute—
““cell bund” or “ cell wall ” means a structure within a disposal area which separates or contains units of waste; ”,
(b) after the definition of “haul road” insert—
““ impermeable layer ” means the geological barrier, whether formed of a single mineral layer or such mineral layer combined with an artificial sealing liner or cap, located at the external facing perimeter of a landfill cell, that has the function of preventing the escape of liquids or gases from that landfill cell;
“ landfill cell ” means a unit or structure within a landfill site formed of an impermeable layer at its base and sides and, save where the cell only contains inert material, at the top of the unit or structure; ”.
4. In article 3(1) (prescribed landfill site activities)—
(a) in sub-paragraph (d) after “cell bund” insert “or cell wall”,
(b) in sub-paragraph (g) for “disposal area” substitute “landfill cell”,
(c) omit “and” at the end of sub-paragraph (g),
(d) for sub-paragraph (h) substitute—
“(h) any other use of material in a landfill cell, other than—
(i) the use of material to form a layer immediately above the base of that cell and which performs the function of drainage,
(ii) the insertion of pipes, pumps or associated infrastructure into a landfill cell for the purposes of the extraction or control of surplus liquid or gas from or within that cell,
(iii) the use of plant or equipment for waste or environmental management purposes; and ”,
(e) after sub-paragraph (h) insert—
“(i) any other landfill site activity to which paragraph (2) applies. ”.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
At 11.04 a.m. on 1st July 2022
(This note is not part of the Order)
This Order amends the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 to prescribe additional landfill site activities for the purposes of section 6 of the Landfill Tax (Scotland) Act 2014. The effect of this is that the additional prescribed activities will be treated as disposals and will be subject to Scottish landfill tax.
