Draft Scottish legislation for a new landfill tax
4th June 2013
The Scottish Government is currently considering a new approach to managing landfill tax for Scotland, the Landfill Tax (Scotland) Bill will look to replace the U.K. landfill tax scheme by 2015 and enable Scotland to pass its own laws with respect to taxing and managing waste in line with Scotland’s Zero Waste Plan which aims to prevent, reuse and recycle waste and keep valuable resources circulating in the Scottish economy.
Should the bill be passed, Scotland will be able to set landfill tax rates, thresholds and exemptions and apply stiffer penalties for legal waste dumpers. SEPA will be responsible for administrating the bill (including penalties) and collecting landfill tax. The bill will also introduce a Scottish ‘communities fund’, to be paid for by landfill operators which will provide financial support to environmental organisations and communities living in close proximity to waste disposal sites.
For more details, click here to visit The Scottish Parliament website.