Scottish Landfill Tax: further clarity and certainty

Closed 31 Dec 2021

Opened 25 Nov 2021

Contact

Robert Souter

devolvedtaxes@gov.scot

Feedback updated 1 Jul 2022

We asked

The Scottish Government is committed to providing clarity and certainty to taxpayers and their customers regarding the application of Scottish Landfill Tax (SLfT), reflecting the Scottish approach to taxation and to ensure a level playing field across the waste and recycling industry. 

We asked for your opinion on a proposed amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014, intended to provide confirmation regarding when a taxable disposal has occurred.

You said

We received a total of 15 responses to the Public Consultation. A summary of responses has been published on the www.gov.scot and full responses have been published where respondents indicated permission to do so.  

We did

The Scottish Government thanks all organisations who responded to this Consultation. 

We noted the broad support from respondents for greater clarity in relation to taxable disposals and will therefore continue with plans to introduce the amending Order. This order will ensure that SLfT continues to support the Scottish Government’s circular economy ambitions. 

We recognised however that a number of respondents expressed concern that the proposed legislation might inadvertently expand the scope of SLfT, therefore a number of alterations have been made to the amending Order.

Further details on the alterations made to the amending Order are available at www.gov.scot

 

Published responses

View submitted responses where consent has been given to publish the response.

Overview

The Scottish Government is committed to providing clarity and certainty to taxpayers and their customers regarding the application of Scottish Landfill Tax (SLfT), reflecting the Scottish approach to taxation and to ensure a level playing field across the waste and recycling industry.

Given long running challenges as to when a taxable disposal has occurred for the purpose of UK Landfill Tax and, more recently, for Scottish Landfill Tax, the Scottish Government intends to legislate to provide additional clarity as to when a taxable disposal is considered to have occurred.

This clarity will be provided by an amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014. The proposed amendment is not intended to alter or expand the scope of the tax, but to confirm what is taxable.  

This consultation is intended to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the proposed legislative amendment.

Why your views matter

Read the consultation paper. 

Scottish Landfill Tax is due on waste disposed of at landfill sites in Scotland.

This consultation offers an opportunity to comment on a proposed amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.

This consultation will run for a five week period from publication.

Interests

  • Economy
  • Environment and Climate Change