SLfT3007 - Mining and quarrying waste

SLfT guidance on the conditions that determine whether waste arising from mining and quarrying operations and disposed of to landfill is exempt from SLfT.

Waste arising from mining and quarrying operations and disposed of to landfill is exempt from SLfT provided it meets all the following conditions:

  • the waste results from commercial (deep or open-cast) mining operations or quarrying operations. This includes the re-working of tailings to extract further minerals;
  • the waste must not, either as part of the mining or quarrying operations or separately, have been subject to a process which permanently alters the material’s chemical composition;
  • the waste is naturally occurring material extracted from the earth in the course of these operations; and
  • the waste has not been subjected to or resulted from a process separate from the mining/quarrying operation. The exemption can apply to waste arising from winning the primary material from the spoil, but it does not apply to waste arising from the working of minerals from mines/quarries.

All commercial documents must be kept showing the source of the waste. Tax will be payable on any waste where you cannot demonstrate that the requirements of the exemption have been met.

If you fail to keep and preserve records in relation to this exemption as required (see SLfT8001) then you may be liable to a penalty (see RSTP3002).

LT(S)A 2014 section 8

 

Ref ID: 
SLfT3007
Archive Date: 
17 March 2015
Last updated: 
17 March 2015
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