Landfill Tax (Scotland) Act 2014 (2014 asp 2).
This Act introduces the Scottish Landfill Tax as the replacement for UK Landfill Tax in Scotland. The Scottish Landfill Tax is a tax which is charged on taxable disposals. The Act defines what a taxable disposal is (A “taxable disposal” is waste material which has been disposed of by way of landfill), and prescribes, among other things, what disposals are exempt from the tax, how to calculate tax, who is liable to pay tax and when credit is available in relation to tax.