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Landfill Tax Bill welcomed by Finance Committee

The Finance Committee supports the general principles of the Landfill Tax (Scotland) Bill in its stage 1 report published today.

The Bill is the second bill introduced by the Scottish Government as a result of the Scotland Act 2012. The Act devolved powers to the Scottish Parliament to levy taxes on land and buildings transactions and on disposals to landfill from April 2015.

Having heard evidence concerning the potential for “waste tourism”, involving the cross-border transportation of waste between Scotland and England, the Committee has asked the Government for its analysis of the possible impact of any changes to the structure and rates of landfill tax in Scotland.

The Committee welcomes proposals to impose landfill tax on unauthorised disposals to landfill following the identification of illegal sites. It also invites clarification from the Government on whether any additional resources will be made available to regulatory bodies working to identify and deal with such sites.

Finance Committee Convener Kenneth Gibson MSP said:

“Whilst we welcome this Bill, we ask that the Scottish Government provides greater clarity and detail on issues including the timing of the setting of future tax rates and the implications of any changes to landfill tax rates on the movement of waste between Scotland and England.”

“We also believe the proposal to increase the credit limit on contributions to the Landfill Communities Fund, which provides funding for community or environmental projects in areas affected by landfill sites, is very positive. We support the principle that those communities most affected by landfill sites should be the ones to benefit most from the fund.”


The Bill is the second of three bills to be introduced by the Scottish Government as a result of the Scotland Act 2012. The Land and Buildings Transaction Tax (Scotland) Bill received Royal Assent on 31 July and the Scottish Government has announced that a Revenue Scotland and Tax Powers Bill will be introduced later in the autumn.


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