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The initial rate of tax was set at £82.60 for the standard rate and £2.60 for the lower rate. As of 1 April 2016, these increased, with the standard rate of
Scottish Landfill Tax set at £84.40 per tonne, and a lower rate of £2.68 per tonne applying to "qualifying materials", which includes deposits such as waste soils and minerals. Tax revenues are collected by
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became payable from 1 April 2015 on qualifying deposits of waste at landfill. The Act specified that the tax payable for disposal of waste at landfill would be set by multiplying the standard rate by the weight of the deposit, with the rate to be specified by the
Scottish Ministers in a later order.
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MSP. It was discussed by and subsequently passed by
Parliament in late 2013 and became law on 21 January 2014, having received Royal Assent. Sections 34, 35, 40, 41, 42 and 44 of the Act came into force on the day of Royal Assent, with the remainder coming into force through later orders of the
161:, introduced to the legislature in 2013 and receiving Royal Assent on 21 January 2014, which creates a new Scottish Landfill Tax. The tax applies mainly to waste management companies and local authorities disposing of waste at landfill.
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allowed the
Government to introduce and raise a Landfill Tax. The Landfill Tax (Scotland) Bill was introduced to the Scottish Parliament on 17 April 2013 by
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An Act of the
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478:- information on the Scottish Landfill Tax from Revenue Scotland
359:"Landfill Tax (Scotland) Act 2014, Section 13: Amount of Tax"
438:"The Scottish Landfill Tax (Qualifying Material) Order 2016"
307:"Landfill Tax (Scotland) Act 2014, Section 43: Commencement"
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246:"Landfill Tax (Scotland) Bill [As Introduced]"
386:"SCOTTISH LANDFILL TAX CONFIRMED AT £82.60 PER TONNE"
255:. The Scottish Parliament. 18 April 2013. p. 24
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507:Landfills in the United Kingdom
384:Kane, Annie (9 October 2014).
278:"Landfill Tax (Scotland) Bill"
223:Taxation in the United Kingdom
159:Act of the Scottish Parliament
27:Act of the Scottish Parliament
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333:"A landfill tax for Scotland"
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469:- view the Act in full on
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337:zerowastescotland.org.uk
78:Territorial extent
444:. The National Archives
412:"Scottish Landfill Tax"
365:. The National Archives
313:. The National Archives
339:. Zero Waste Scotland
208:Scottish Landfill Tax
191:Scottish Landfill Tax
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