A new bill has been introduced to the Scottish Parliament to introduce a new tax to replace UK Landfill Tax and tackle illegal waste disposal while bringing benefits to community and environmental groups.
Finance Secretary John Swinney introduced the Landfill Tax (Scotland) Bill, which will see Scotland take responsibility from the UK Government for administering landfill tax. The Scottish Government suggests that, if passed, the Bill will help tackle the problem of unauthorised dumping activity and encourage the proper disposal and recycling of materials. The Bill also introduces a Scottish communities fund which will support environmental organisations and provide assistance to communities living in close proximity to landfill sites.
The Scottish Government says that “The Landfill Tax (Scotland) Bill proposes a replacement for the UK Landfill Tax in Scotland from 1 April 2015. It aims to maintain the successful elements of the current UK system whilst creating a uniquely Scottish system to address Scottish issues. The policy represents a major change to the current UK tax system, which only taxes legal activities. This approach will act as a strong deterrent to illegal dumping, encourage the proper disposal and recycling of materials and help ensure the market distortions caused by illegal operations don’t undermine legitimate business ventures.
“This innovative approach to landfill tax, alongside Scotland’s Zero Waste Plan and waste regulations, will help Scotland maintain progress towards becoming a society where we get the greatest value out of the materials we consume and keep those resources in the Scottish economy.
The transfer of responsibility for Landfill Tax alongside the other new tax powers in the Scotland Act (2012) to the Scottish Parliament is a first and significant step towards establishing the principle that taxes paid in Scotland are best managed and set by those with Scotland's interests in mind. These will be introduced from April 2015.
This announcement comes on the same day the Scottish Government launched its Resource Efficient Scotland programme to bring together expertise on managing energy, water and materials costs into a single service for the first time”.
For more detail see: http://www.scottish.parliament.uk/parliamentarybusiness/Bills/62160.aspx