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Responses to the Public Consultation on Proposed Landfill Tax Subordinate Legislation

The Scotland Act 2012 came into force in Scotland on 1 May 2012.

It gave Scottish Government a range of tax raising powers, one of which was the ability to administer and collect Landfill Tax from 1 April 2015, if it should decide to do so.  Following an initial consultation exercise between December 2012 and January 2013 and passage of the Landfill Tax (Scotland) Act 2014, the Scottish Government drafted subordinate legislation. In May 2014, they released a consultation asking for respondents’ views on this draft in order to gauge their support and identify ways to improve it further. This report contains a summary of the responses received.

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