We provide advice and guidance to Environmental Bodies (EBs) on the Landfill Tax Regulations 1996 (Regulations) and conditions agreed under those Regulations. A copy of the amended Regulations and the conditions are available to read on the bottom right hand side of this page. You can read the legislation setting out the devolution of Landfill Tax to Scotland. You can also read the transitional provisions for the closure of the LCF in Scotland here.
We also develop the guidance manual to clarify the meaning, interpretation and requirements of the Regulations.
We issue consultations to understand the views of EBs and to take account of their experience and preferences when formulating policy and guidance. We conduct focus groups to discuss the contents of every consultation and any EB may book a place on a focus group.
New consultations are announced in the regular ENTRUST e-bulletin, on the homepage of our website and through our Twitter account. We also email a copy of the consultation paper to larger EBs on the day the consultation is launched.
Our current open consultations are listed on the open consultations page. To view our closed consultations see our archived consultations page.