Commentary on Sections (and Schedules) Part 3: Finance Section 30: Scottish tax on disposals to landfill
160.This section is one of a series which, together, provides the mechanism for bringing to an end the collection and management of landfill tax in Scotland and allowing the Scottish Parliament to bring in its own tax on disposals of waste to landfill.
161.This section sets out the scope of the Scottish Parliament’s power to introduce a Scottish landfill tax.
162.Currently landfill tax is charged on the disposal of waste to landfill in the UK. The UK Government has decided to fully devolve landfill tax to Scotland. Section 31 disapplies the existing landfill tax in Scotland.
163.Together with section 23 of this Act and section 28 of the 1998 Act, this section provides the Scottish Parliament with the power to introduce a Scottish landfill tax.
164.Subsection (1) introduces Chapter 4 (section 80K) of new Part 4A of the 1998 Act.
165.In new section 80K:
	Subsection (1) provides that a tax charged on disposals to landfill made in Scotland is a devolved tax for the purposes of this part.
	Subsection (2) provides a definition of a disposal to landfill for the purposes of this part.
166.Subsection (2) refers to section 31(4) and provides that tax cannot be charged on disposals made prior to a date to be specified by a Treasury Order.