A tax charged on disposals to landfill made in Scotland is a devolved tax.
A disposal is a disposal to landfill if—
it is a disposal of material as waste, and
it is made by way of landfill.
Section 80K: Tax on disposals to landfill
Scotland Act 1998 · 1998 c. 46View on legislation.gov.uk
Part 4A: Taxation — CHAPTER 4: Tax on disposals to landfill
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