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A landfill tax for Scotland

The Scotland Act 2012 came into force in Scotland on 1 May 2012. It gives Scottish Government a range of tax raising powers, one of which is the ability to administer and collect Landfill Tax from 1 April 2015, if it should decide to do so.

To determine how Scottish Government should manage this tax, they issued a consultation between December 2012 and January 2013 specifically concerned with how to structure the tax, changes to the landfill communities fund and alignment of the tax with environmental regulatory powers. The findings of the consultation will assist in the development of the Landfill Tax (Scotland) Bill which will be followed by proposals for the Landfill Tax (Scotland) Regulations.

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