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Consultation on Scottish Landfill Tax launched

The Scottish Government has launched a consultation on draft landfill tax proposals.

The consultation asks for feedback on the draft subordinate legislation on a national Landfill Tax and ways in which it can operate effectively and efficiently in Scotland.

Issues include which materials should be subject to a lower rate of tax, what activities on landfill sites should be taxable, and weighing waste for landfill tax purposes.

The consultation also includes questions on proposals for the funding mechanism and operational structure of the Scottish Landfill Communities Fund.

The Landfill Tax (Scotland) Act 2014 was given Royal Assent in January and the Scottish tax will replace the UK version from April next year.

In October last year, the Scottish finance secretary John Swinney said that landfills in Scotland would be taxed as much as in the rest of the UK.

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