| Act of the Scottish Parliament | |
 | |
| Long title | An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill. |
|---|---|
| Citation | 2014 asp 2 |
| Introduced by | John Swinney MSP[1] |
| Territorial extent |  Scotland |
| Dates | |
| Royal assent | 21 January 2014[2] |
| Commencement | 21 January 2014 (in part)[3] |
Status: Current legislation | |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Landfill Tax (Scotland) Act 2014 is an Act of the Scottish Parliament, introduced to the legislature in 2013 and receiving Royal Assent on 21 January 2014, which creates a new Scottish Landfill Tax. The tax applies mainly to waste management companies and local authorities disposing of waste at landfill.
- ^ "Landfill Tax (Scotland) Bill [As Introduced]" (PDF). Parliament.scot. The Scottish Parliament. 18 April 2013. p. 24. Retrieved 13 October 2016.
- ^ "Landfill Tax (Scotland) Bill". Parliament.scot. The Scottish Parliament. 8 May 2016. Retrieved 13 October 2016.
- ^ "Landfill Tax (Scotland) Act 2014, Section 43: Commencement". Legislation.gov.uk. The National Archives. Retrieved 13 October 2016.