A Consultation on Landfill Tax Loss on Ignition Testing for Waste Fines

Closed 29 Dec 2015

Opened 13 Nov 2015

Results updated 11 Feb 2016

Consultation results and analysis including Scottish Government response and draft business impact assesment

Files:

Published responses

View submitted responses where consent has been given to publish the response.

Overview

Scottish Ministers have committed to introducing a statutory testing regime for
fine residual waste/trommel fines entering landfill sites for the purposes of Scottish Landfill Tax (SLfT). The purpose of this consultation is for Scottish Government to gather views from landfill operators, waste managers, waste and resource sector companies, local authorities and other interested stakeholders on the introduction of such a statutory testing regime.

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Why your views matter

As a result of the consultation, we hope to fully understand the impacts a proposed mandatory testing system will have on the waste management industry and corresponding waste streams and identify ways to prevent the potential for tax evasion. The purpose of the consultation is to ensure that fine residual waste material is taxed at the correct rate when landfilled.

Interests

  • Business, Industry and Innovation
  • Economy
  • Public Sector