Ministers are to correct a legal “flaw” that means landfill sites in Scotland have been outside the scope of landfill tax for more than a decade.
Economic secretary to the Treasury Chloe Smith said the government would use the Finance Bill (2012), currently going through Parliament, to push through the changes.
She said: “Government will introduce legislation to correct a flaw in landfill tax legislation, which means that landfill sites in Scotland have unintentionally been outside the scope of landfill tax.”
The minister added that “no action is required by, or additional burden applied to, landfill site operators in Scotland or elsewhere in the UK”.
Changes made to the environmental legislation covering landfill tax meant that in 1999 sites moved from a framework of licences to a system of permits.
While these amendments were brought into effect in England, Wales and Northern Ireland, the Scottish Government did not introduce the necessary changes.
The legislation will have full retrospective effect from 21 March 2000 to bring Scottish legislation into line with that in the rest of the UK.