Landfill Tax (Scotland) Bill

# Landfill Tax (Scotland) Bill The Landfill Tax (Scotland) Bill establishes a Scottish tax on waste sent to landfill sites, replacing the UK-wide landfill tax in Scotland following devolution of this tax power to the Scottish Parliament. The legislation addresses the need for Scotland to have independent control over environmental taxation and waste management policy, enabling the Scottish Government to set tax rates and use revenues to support waste reduction and environmental initiatives aligned with Scottish priorities. The Bill introduces a devolved landfill tax system operating independently from the rest of the UK, allowing Scotland to set its own rates, thresholds, and exemptions. Key provisions include the establishment of a tax authority to administer collection, rules defining what waste is subject to tax, and provisions for exemptions and reliefs. The legislation provides mechanisms for the tax rate to be varied by Scottish Ministers, enabling the use of tax policy as a tool to incentivise waste diversion from landfill and promote the circular economy. Revenue from the tax is retained by the Scottish Government for reinvestment in environmental and waste management programmes.

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