The Scottish Landfill Tax (Administration) Regulations 2015
| Jurisdiction | Scotland |
2015No. 3
LANDFILL TAX
The Scottish Landfill Tax (Administration) Regulations 2015
8thJanuary2015
9thJanuary2015
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( 1) 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-
(a) in the case of-(i) a registered person, each period of 3 months ending on the dates notified by Revenue Scotland;(ii) a registrable person who is not registered, each period of 3 months; or(b) in 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( 2);
"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 transfer note within the meaning of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014( 3);
"transfer site" 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( 4).
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;(c) how the information was inaccurate; and(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;(c) in the case of a partnership, the name and address of any partner.(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(c) entitlement to credit has been claimed,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(c) the transferor has paid tax on the disposal concerned,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(c) if there is no such office or committee, every member;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...
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