Scottish Government Proposes Landfill Tax Overhaul
26 October 2012 - Under new plans announced by the Scottish Government this week, communities there could benefit more from landfill taxation than anywhere else in the UK.
In addition, the Scottish Government is considering the introduction of different landfill tax rates for stabilised materials and incinerator bottom ash, since non-stabilised organic material is to be banned from landfill in Scotland from 2021.
Titled ‘A Landfill Tax for Scotland’, the proposals outlined plans for introducing a separate system for landfill tax in the region from April 2015.
The proposals further include establishing a replacement to the Landfill Tax Communities Fund, which would increase the funding given to communities; make changes to the ‘tax point’ for materials; and introduce a centrally assessed tax system to replace the current self-assessed one.
The Government is also aiming for the Scottish Environment Protection Agency (SEPA) to administer the new landfill tax scheme on behalf of Revenue Scotland.
Environment Secretary Richard Lochhead commenting on the importance of the proposals: “Landfill Tax is a cornerstone of Scotland’s Zero Waste Plan which encourages the prevention, reuse and recycling of waste and helping keep valuable resources circulating in the Scottish economy.”