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Scottish landfill tax to mirror UK levy

Landfill tax in Scotland will be set at the same level as in the rest of the UK, the Scottish finance secretary has confirmed.

The Scottish landfill tax will replace the UK-wide levy from 2015 as part of new taxation and borrowing powers handed to Holyrood in the latest round of devolution.

According to the Scottish Government’s draft Budget 2015-16, landfill tax has been set at £82.60/tonne, with a lower rate of £2.60/tonne, as in England, Wales and Northern Ireland.

The Scottish Environmental Services Association (SESA) welcomed the decision, saying it will prevent waste being moved across the border for fiscal gains.

SESA policy executive Stephen Freeland said: “Since proposals for a devolved landfill tax were first announced, SESA has pressed for the Scottish landfill tax rate to mirror that of the rest of the UK.

“Without this consistency across the home nations, price disparity might otherwise be exploited, leading to ‘waste tourism’, where waste is transported to or from Scotland to take advantage of the cheapest disposal option. We are therefore pleased that the Scottish Government has listened to the industry’s views.”

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