Landfill Tax (Scotland) Act 2014
| 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 |
| Territorial extent | Scotland |
| Dates | |
| Royal assent | 21 January 2014 |
| Commencement | 21 January 2014 (in part) |
Status: Current legislation | |
| History of passage through the Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Landfill Tax (Scotland) Act 2014 (asp 2) 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.