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Error took Scotland outside the scope of landfill tax

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The absence of a commencement order to bring amended landfill tax legislation into effect took landfill sites in Scotland outside the scope of landfill tax, HMRC said in Revenue & Customs Brief 06/12.

Changes to take account of a new system of permits were implemented in March 2000 for England and Wales and in January 2003 for Northern Ireland. Finance Bill 2012 will include a provision to correct the legislation with retrospective effect from 21 March 2000, to bring Scottish sites into line with the rest of the UK.

‘No action is required by, or additional burden applied to, landfill site operators in Scotland or elsewhere in the UK,’ said Chloe Smith, Economic Secretary to the Treasury.