SLfT2001 - Determining the amount of tax payable
Introduction to Chapter 2 of the SLfT legislation guidance covering the determination of whether the standard or lower rate of SLfT applies to a waste load.
This chapter of guidance will help you determine the amount of tax that you have to pay in relation to SLfT, including whether a disposal is chargeable at the standard rate or lower rate and rules regarding the calculation of the weight of waste. It mostly reflects the provisions of:
Part 9 of The Scottish Landfill Tax (Administration) Regulations 2015 (as amended by The Scottish Landfill Tax (Administration) Amendment Regulations 2015).
The chapter is structured as follows: