Landfills in Scotland will be taxed as much as in the rest of the country, the Scottish finance secretary has said during the first parliamentary debate of the Scottish landfill tax bill.
During the debate on the Landfill Tax (Scotland) Bill on 29 October, John Swinney said: “I am minded to set the tax rate for the Scottish landfill tax at a level no lower than that for the rest of the UK to maintain stability and to provide certainty to companies operating in the sector.”
He also said that he planned to publish proposed tax rates in the final budget for 2014.
“I have noted the desire of those within industry for as much certainty as possible with regard to the setting of tax rates,” said Swinney.
The draft bill was introduced in April and has reached its first stage at parliament. If voted through the bill would replace UK Landfill Tax from 1 April 2015, and would make the Scottish Environmental Protection Agency responsible for tax collection.
Under the draft legislation Scottish ministers would be able to set different rates of landfill tax for different materials.