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The Scottish Landfill Tax (Administration) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-01-08

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

articles Not indexed

Reform history JSON API PDF

Made: 8th January 2015

Laid before the Scottish Parliament: 9th January 2015

Coming into force in accordance with regulation 1

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 15, 18, 19, 20, 22(9), 23, 25, 30, 32 and 37(1) and (4) to (7) of the Landfill Tax (Scotland) Act 2014[^f00001] and all other powers enabling them to do so.

PART 1 — Preliminary

Citation and commencement

1

(1) These Regulations may be cited as the Scottish Landfill Tax (Administration) Regulations 2015.

(2) These Regulations come into force on 1st April 2015, except this Part and Part 2 which come into force on 16th February 2015.

Interpretation

2

(1) In these Regulations—

“accounting period” means—in the case of—a registered person, each period of 3 months ending on the dates notified by Revenue Scotland;a registrable person who is not registered, each period of 3 months; orin the case of any registrable person, such other period in relation to which the person is required by or under regulation 10 to make a return;

“the Act” means the Landfill Tax (Scotland) Act 2014;

“credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 4 of these Regulations;

“disposal” means a taxable disposal (which expression has the meaning given in section 3(2) of the Act) made on or after 1st April 2015 and “disposed of” is to be construed accordingly;

“effective date of registration” means the date determined in accordance with section 22 of the Act upon which the person was or should have been registered;

“landfill invoice” means an invoice of the description in regulation 34;

“landfill site” has the meaning given in section 12(1) of the Act;

“the landfill tax bad debt account” has the meaning given in regulation 22(3);

“quarter” means a period of three months ending on the last day of March, June, September or December;

“registered person” means a person who is registered under section 22 of the Act and “register” and “registration” are to be construed accordingly;

“registrable person” has the meaning given in section 22(10) of the Act;

“registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland;

“return” means a return which is required to be made in accordance with regulation 10;

“the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014[^f00002];

“taxable business” means a business or part of a business in the course of which taxable activities (which expression has the meaning given in section 21(1) of the Act) are carried out;

“transfer note” means a transfer note within the meaning of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014[^f00003];

“transfer station” is a facility authorised by SEPA for the storage or treatment of waste, or both, and which sends more than 2,500T of waste per annum offsite for the purpose of landfill, with a destination either inside Scotland or in the rest of the UK;

“working day” means any day of the week except Saturday, Sunday or a day which is a bank holiday or public holiday for Scotland.

(2) In these Regulations any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010[^f00004].

PART 2 — Registration and provision for special cases

Notification of liability to be registered

3

(1) A person who is required by section 22(3) of the Act to notify Revenue Scotland of an intention to carry out taxable activities shall do so in accordance with Revenue Scotland administrative arrangements, including the formatting of the notification.

(2) The notification referred to in this regulation shall be made within 30 days of the earliest date after 15th February 2015 on which the person either forms or continues to have the intention to carry out taxable activities.

Changes in particulars

4

(1) A person who has made a notification under regulation 3, whether or not it was made in accordance with paragraph (2) of that regulation, shall, within 30 days of—

(a) discovering any inaccuracy in; or

(b) any change occurring which causes to become inaccurate,

any of the information which was contained in or provided with the notification, notify Revenue Scotland in writing and furnish it with full particulars.

(2) Without prejudice to paragraph (1) above, a registrable person shall, within 30 days of any change occurring in any of the circumstances referred to in paragraph (4) below, notify Revenue Scotland in writing and furnish it with particulars of—

(a) the change; and

(b) the date on which the change occurred.

(3) A registrable person who discovers that any information contained in or provided with a notification under paragraph (1) or (2) above was inaccurate shall, within 30 days of discovering the inaccuracy, notify Revenue Scotland in writing and furnish it with particulars of—

(a) the inaccuracy;

(b) the date on which the inaccuracy was discovered;

(d) the correct information.

(4) The circumstances mentioned in paragraph (2) above are the following circumstances relating to the registrable person or any taxable business carried on by that person—

(a) the person’s name, trading name (if different) and address and the landfill sites which the person operates;

(b) the person’s status, namely whether carrying on business as a sole proprietor, body corporate, partnership or other unincorporated body;

(5) Any person failing to comply with a requirement imposed in any of paragraphs (1) to (3) above shall be liable to a penalty under section 209 of the RSTP Act.

(6) Where, in relation to a registered person, Revenue Scotland is satisfied that any of the information recorded in the register is or has become inaccurate, it may correct the register accordingly.

(7) For the purposes of paragraph (6) above, it is immaterial whether or not the registered person has notified Revenue Scotland of any change which has occurred in accordance with paragraphs (1) to (3) above.

Notification of cessation of taxable activities

5

A person who is required by section 22(4) of the Act to notify Revenue Scotland of the person’s having ceased to have the intention to carry out taxable activities shall, within 30 days of the person’s so having ceased, notify Revenue Scotland in writing and shall therein inform it of—

(a) the date on which the person ceased to have the intention of carrying out taxable activities; and

(b) if different, the date on which the person ceased to carry out taxable activities.

Transfer of a going concern

6

(1) Where—

(a) a taxable business is transferred as a going concern;

(b) the registration of the transferor has not already been cancelled;

(c) as a result of the transfer of the business the registration of the transferor is to be cancelled and the transferee has become liable to be registered; and

(d) an application is made in respect of the transfer by both the transferor and the transferee,

Revenue Scotland may with effect from the date of the transfer cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor.

(2) An application under paragraph (1) above shall be treated as the notification referred to in regulation 5.

(3) Where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor—

(a) any liability of the transferor existing at the date of the transfer to make a return or account for or pay any tax under Part 3 of these Regulations shall become the liability of the transferee;

(b) any entitlement of the transferor, whether or not existing at the date of the transfer, to credit or payment under Part 4 of these Regulations shall become the entitlement of the transferee.

(4) In addition to the provisions set out in paragraph (3) above, where the transferee of a business has been registered under paragraph (1) above with the registration number previously allocated to the transferor during an accounting period subsequent to that in which the transfer took place (but with effect from the date of the transfer) and any—

(a) return has been made;

(b) tax has been accounted for; or

by either the transferor or the transferee, it shall be treated as having been done by the transferee.

(5) Where—

(a) a taxable business is transferred as a going concern;

(b) the transferee removes material as described in regulation 17(2) or (4); and

then, whether or not the transferee has been registered under paragraph (1) above with the registration number previously allocated to the transferor, any entitlement to credit arising under Part 5 of these Regulations shall become the entitlement of the transferee.

Representation of unincorporated body

7

(1) Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of an unincorporated body other than a partnership, it shall be the joint and several responsibility of—

(a) every member holding office as president, chairman, treasurer, secretary or any similar office;

(b) if there is no such office, every member holding office as a member of a committee by which the affairs of the body are managed; or

but, subject to paragraph (2) below, if it is done by any of the persons referred to above that shall be sufficient compliance with any such requirement.

(2) Where an unincorporated body other than a partnership is required to make any notification such as is referred to in regulations 3 to 5, it shall not be sufficient compliance unless the notification is made by a person upon whom a responsibility for making it is imposed by paragraph (1) above.

(3) Where anything is required to be done by or under the Act (whether by these Regulations or otherwise) by or on behalf of a partnership, it shall be the joint and several responsibility of every partner; but if it is done by one partner or, in the case of a partnership whose principal place of business is in Scotland, by any other person authorised by the partnership with respect thereto that shall be sufficient compliance with any such requirement.

Bankruptcy or incapacity of registrable persons

8

(1) If a registrable person becomes bankrupt or incapacitated, Revenue Scotland may, from the date on which the registrable person became bankrupt or incapacitated, as the case may be, treat as a registrable person any person carrying on any taxable business of the registrable person; and any legislation relating to Scottish landfill tax shall apply to any person so treated as though that person were a registered person.

(2) Any person carrying on such business as aforesaid shall, within 30 days of commencing to do so, inform Revenue Scotland in writing of that fact and the date of the bankruptcy order or of the nature of the incapacity and the date on which it began.

(3) Where Revenue Scotland have treated a person carrying on a business as a registrable person under paragraph (1) above, they shall cease so to treat that person if—

(a) the registration of the registrable person is cancelled, whether or not any other person is registered with the registration number previously allocated to the registrable person;

(b) the bankruptcy is discharged or the incapacity ceases; or

(4) A body corporate becomes bankrupt or incapacitated when it—

(a) goes into liquidation;

(b) enters administration under Part 2 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989; or

(5) An individual becomes bankrupt or incapacitated when the individual—

(a) becomes subject to a bankruptcy restrictions order under section 155 of the Bankruptcy (Scotland) Act 2016;

(b) becomes incapacitated (within the meaning of the Adults with Incapacity (Scotland) Act 2000);

(d) is detained in hospital under the Mental Health (Care and Treatment) (Scotland) Act 2003.

(6) An individual or a partnership becomes bankrupt or incapacitated when the estate of that person—

(a) is sequestrated under the Bankruptcy (Scotland) Act 2016; or

(b) is made subject to a protected trust deed (see section 163 of the Bankruptcy (Scotland) Act 2016).

(7) A body corporate, individual or partnership which or who is subject to the laws of a jurisdiction other than Scotland becomes bankrupt or incapacitated on the occurrence of circumstances analogous to those described in paragraphs (4) to (6).

PART 3 — Accounting, payment, and non-disposal areas

Interpretation

9

In this Part, the first accounting period of a registrable person shall begin on the effective date of registration.

Making of returns

10

(1) Subject to paragraph (3) below and save as Revenue Scotland may otherwise allow, a registrable person shall, in respect of each accounting period, make a return to Revenue Scotland.

(2) Subject to paragraph (3) below, a registrable person shall make each return not later than 44 days following the end of the period to which it relates.

(3) Where Revenue Scotland consider it necessary in the circumstances of any particular case, it may—

(a) vary the length of any accounting period or the date on which it begins or ends or by which any return must be made;

(b) allow or direct the registrable person to make a return in accordance with sub-paragraph (a) above;

and any person to whom Revenue Scotland gives any direction such as is referred to in this regulation shall comply therewith.

Payment of tax

11

(1) Where a return is to be made under regulation 10, the tax or additional tax payable must be paid to Revenue Scotland at the same time as the return is made.

(2) Tax payable as a result of the amendment of a return must be paid at the same time as the amendment is made.

(3) For the purposes of subsections (1) and (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax.

(4) A return under regulation 10 must also include a declaration by the taxpayer that the return is, to the best of the taxpayer’s knowledge, correct and complete.

(5) However, where the taxpayer authorises an agent to complete the return, the agent must certify in the return that the taxpayer has declared that the information provided in the return is to the best of the taxpayer’s knowledge, correct and complete.

(6) Revenue Scotland shall not be obliged to reimburse any tax owed by it to an operator (as defined in section 12(2) of the Act) until any outstanding tax return has been made by the operator and tax in respect of the return has been paid to Revenue Scotland.

(7) See section 83 of the RSTP Act for the taxpayer’s right to amend a return and sections 109 to 112 of that Act in respect of defences by Revenue Scotland of unjustified enrichment in respect of a claim by the taxpayer for reimbursement in respect of an overpayment of tax.

Non-disposal areas

12

(1) An officer of Revenue Scotland is authorised to require a person to designate a part of a landfill site (a “non-disposal area”), and a person must designate a non-disposal area if so required.

(2) Where material at a landfill site is not going to be disposed of as waste and Revenue Scotland considers, or one of its officers considers, there to be a risk to the collection of landfill tax—

(a) the material must be deposited in a non-disposal area; and

(b) a registrable person must give Revenue Scotland, or one of its officers, information and maintain a record in accordance with paragraph (4) below.

(3) A designation ceases to have effect if a notice in writing to that effect is given to a registrable person by Revenue Scotland.

(4) A registrable person must maintain a record in relation to the non-disposal area of the following information, and give this information to Revenue Scotland or to one of its officers if requested—

(a) the weight and description of all material deposited there;

(b) the intended destination or use of all such material and, where any material has been removed or used, the actual destination or use of that material;

PART 4 — Credit: general

Interpretation

13

In this Part—

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