Landfill tax legislation for Scotland

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A BILL to tackle illegal dumping has been published by the Scottish Government.

The Landfill Tax (Scotland) Bill will transfer responsibility from the UK government for administering the tax and encourage the proper disposal and recycling of waste.

It will also introduce a communities fund to support environmental organisations and provide help to people who live close to landfill sites.

The UK version of the tax will be switched off in Scotland in April 2015 and, under new devolved powers in the Scotland Act, Holyrood will assume responsibility for determining the nature of the tax north of the Border its rates, thresholds and exemptions. It will also take on responsibility for ­collecting the tax and enforcing ­payments.

Finance Secretary John Swinney said: “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 Scotland’s Zero Waste Plan, which encourages the prevention, reuse and recycling of waste, and helping keep valuable resources circulating in the Scottish economy.”