Exemptions are available in several circumstances including when clearing up illegally or improperly deposited material.The Scottish Landfill Tax (Exemption Certificates) Order 2015 states that exemption certificates are available to the following bodies/persons:waste regulators, in the case of Scotland this is SEPA;waste collection authorities, such as a local government council or local authority; orany other body or person, insofar as the body or person exercises waste removal powers under any other enactment.Community groups can work with any of these eligible bodies to apply for an exemption certificate for collected marine litter provided they:exhaust all avenues to identify and retrieve costs from the responsible person who made the original unauthorised disposal; andare satisfied that there are no practical alternatives to landfill for the material.The details of the application can be provided by the community group, as per the requirements detailed on the Revenue Scotland website, and emailed to Revenue Scotland by a partnered eligible body. S6W...