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Landfill Tax bill introduced to Scottish Parliament

Landfill Tax bill introduced to Scottish Parliament

A new bill introduced to the Scottish Parliament yesterday (April 17) could see Scotland adopt a new tax to replace UK Landfill Tax from April 2015 while providing more support to communities.

Finance Secretary John Swinney introduced the Landfill Tax (Scotland) Bill, which will see Scotland take responsibility from the UK Government for administering landfill tax.If passed, the Bill is intended to tackle the problem of unauthorised dumping activity and encourage the proper disposal and recycling of materials.

Scotland is seeking to replace UK landfill tax from April 2015
Scotland is seeking to replace UK landfill tax from April 2015

The Bill also introduces a Scottish Communities fund which will support environmental organisations and provide assistance to communities living in close proximity to landfill sites (see letsrecycle.com story).

Mr Swinney said: Today we have taken a further step toward setting a new landfill tax for Scotland which will better reflect Scottish values and Scottish circumstances.

I am eager to use this opportunity to ensure that Landfill Tax, environmental protection legislation, regulation and compliance regimes are all aligned and working in the best interests of our environment and our economy.One opportunity this opens for Scotland would be to increase the amount that is invested in the communities fund to improve surroundings and mitigate against the impact landfill has on communities.

Landfill Tax is a cornerstone of Scotlands Zero Waste Plan which encourages the prevention, reuse and recycling of waste and helping keep valuable resources circulating in the Scottish economy. The transfer of tax powers in this area only adds to the case for the responsibility for all taxation in Scotland to rest with the Scottish Parliament.

Bill

The Landfill Tax (Scotland) Bill proposes a replacement for the UK Landfill Tax in Scotland from 1 April 2015 (see letsrecycle.com story). It aims to maintain the successful elements of the current UK system whilst creating a uniquely Scottish system to address Scottish issues.

The Scottish Government said the policy represents a major change to the current UK tax system, which only taxes legal activities. Under the Bill, any organisation which is caught disposing of material without a permit are liable to pay the landfill tax they evaded in addition to any possible environmental/court penalty.

“One opportunity this opens for Scotland would be to increase the amount that is invested in the communities fund”

John Swinney, Scottish Government

It said: This approach will act as a strong deterrent to illegal dumping, encourage the proper disposal and recycling of materials and help ensure the market distortions caused by illegal operations dont undermine legitimate business ventures.”

The new tax will be collected by the Scottish Environment Protection Agency (SEPA).The Scottish Government hascommitted to setting the rates no lower than the rest of the UK at the point of implementation, although more information on the rates will be available closer to time.

SEPA chief executive, James Curran, said: The Scottish Landfill Tax will encourage waste minimisation and support the development of alternative waste technologies and re-using waste as a resource. It will also help create a level playing field for operators by tackling the problem of illegal waste dumping.

I am pleased that SEPA will be collecting the tax as it will help improve the efficiency of the collection process in Scotland, further develop our relationship with landfill operators, and ensure that environmental criminals pay their dues, as well as supporting the positive work of Environmental Bodies throughout Scotland.

Resource Efficient Scotland

Richard Lochhead, Scottish environment secretary (centre left); Lady Susan Rice, member of the 2020 Climate Group and managing director Lloyds Banking Group Scotland (right); Iain Gulland, Zero Waste Scotland (centre right) and Cllr Stephen Hagan, COSLA (left).
Richard Lochhead, Scottish environment secretary (centre left); Lady Susan Rice, member of the 2020 Climate Group and managing director Lloyds Banking Group Scotland (right); Iain Gulland, Zero Waste Scotland (centre right) and Cllr Stephen Hagan, COSLA (left).

The Landfill Tax announcement comes on the same day the Scottish Government launched its Resource Efficient Scotland programme to bring together expertise on managing energy, water and materials costs into a single service for the first time.

The 7 million programme will be managed by Zero Waste Scotland and will provide a one-stop-shop to help businesses and the public sector use energy, water and raw materials more efficiently.

It replaces the separate business and public sector resource efficiency advice and support services previously provided by Carbon Trust, Energy Saving Trust and Zero Waste Scotland, which have been funded by Scottish Government since 2007.

Businesses throughout Scotland can get involved by contacting Zero Waste Scotland who will be providing a free online and telephone advice and information serviceat www.resourceefficientscotland.com and Freephone 0808 808 2268. On-site consultancy support will also be available. Alongside this advice and support service, Resource Efficient Scotland will lead targeted initiatives in priority sectors where the largest economic gains have been identified including construction and the built environment, food and drink, hospitality, and the public sector.

Director of Zero Waste Scotland and the Resource Efficient Scotland programme, Iain Gulland said: The new programme is far-reaching and can offer support at different levels depending on what a business or a specific sector requires. For individual companies it can provide accessible on-line guidance, telephone support as well as one-to-one on-site consultancy. But it will also be engaging with key sectors to understand common opportunities, developing solutions and implementing actions together. The focus will be on implementation not just advising on what needs to be done but helping those who want to take action take action.

I would call on all businesses and public sector organisations in Scotland today to check out the support on offer through Resource Efficient Scotland and see what more they can put in place to be more resource efficient, and in doing so, help their bottom line.

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