Your browser is no longer supported

For the best possible experience using our website we recommend you upgrade to a newer version or another browser.

Your browser appears to have cookies disabled. For the best experience of MRW, please enable cookies in your browser

We'll assume we have your consent to use cookies, so you won't need to log in each time you visit our site.
Learn more

Scottish landfill tax flaw highlighted

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.

Readers' comments (1)

  • Is that the reason clinical waste from northern England is shipped to Scotland for treatment prior to landfilling?

    It seems to me that Scotland chooses what legislation suits its waste contractors for economic gain.

    Unsuitable or offensive? Report this comment

Have your say

You must sign in to make a comment

Please remember that the submission of any material is governed by our Terms and Conditions and by submitting material you confirm your agreement to these Terms and Conditions. Links may be included in your comments but HTML is not permitted.